(Bankr. S.D. Ind. Issued June 23, 2014)
The bankruptcy court denies the debtors’ motion to exclude turnover of the portion of their tax refund based on a child tax credit. Even though the bankruptcy petition was filed prior to December 31, 2013, the date the debtors became eligible to receive the refund, the debtors had a contingent interest in the refund on the petition date. Thus, to the extent the refund was for an overpayment of taxes, it is property of the bankruptcy estate. Opinion below.