In re Hardy, No. 12-44253-can-13, 2013 Bankr. LEXIS 2008 (Bankr. W.D. Mo. May 16, 2013)

(petitioner filed for Chapter 13 and listed certain tax refunds as debts owed to the debtor and claimed an exemption for such refunds; debtor subsequently filed tax return showing no tax liability and certain refundable credits comprising the federal and state refund owed debtor (which included a refundable child tax credit of I.R.C. Sec. 24); court determined that debtor's refund resulted from overpayment of tax rather than the child tax credit; trustee's objection to debtor's claim of 100 percent exemption in child tax credit, to extent not moot, is sustained because child tax credit not property of debtor's bankruptcy estate; additional child tax credit not exempt as "public assistance benefit").