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Would a tax refund anticipated for 2013 tax year be exempt in a chapter 7 BK being filled in prior to Dec. 2013?
Response: Yes. See 11 U.S. C. Section 541 especially subsections (a)(5) and (a)(7)
So, you are saying that the tax refund would be exempt? I looked at the link you sent and I don't see where it says that?