In re Ruhl
Apr
27
2009
Ruling
Nonrefundable portion of child tax credit was not property of the estate and not subject to exemption by debtor under state law.
Procedural posture
The debtor claimed an exemption under Ohio Rev. Code Ann. § 2329.66(A)(9)(g) in the tax refund for the child tax credit. The chapter 7 trustee objected to the claimed exemption on the grounds that the debtor's child tax credit was a nonrefundable credit.
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Court
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