In re Landgrebe, et ux., No. 08-26271, 2009 Bankr. LEXIS 3216 (Bankr. D. Colo. Sept. 23, 2009)

(non-refundable child tax credit is not exempt property under Colorado law; debtor's claimed exemption for child tax credit disallowed and debtor ordered to turn over prepetition portion of 2008 income tax refund to bankruptcy estate).

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