In re Parisi, No. 10-70021-478, 2010 Bankr. LEXIS 1530 (Bankr. E.D. N.Y. May 6, 2010)

(debtor cannot retain debtor's portion of federal tax refund attributable to child tax credit; amount belongs to bankruptcy estate; immaterial whether credit is refundable or non-refundable and is not held by parents in trust for their children).