In re McKain, 455 B.R. 674 (Bankr. E.D. Ten. 2011)

(Chapter 7 case; trustee objected to some claimed exemptions because properties not held by debtor and wife in tenancy-by entirety form (and, thus, not exempt under 11 U.S.C. Sec. 522(b)(3)(B)); court disallowed exemption because debtor and wife not married at time interest in property conveyed to them jointly; as for bank accounts, state (VA) law created rebuttable presumption that each spouse owned one-half of account even if titled in joint tenancy; stock determined to be held in joint tenancy form; under VA law, auto could not be owned in tenancy-by-entirety form; joint tax refund deemed owned by couple jointly; trustee's objection sustained except with respect to stock and one-half of tax refund was property of bankruptcy estate).