(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).
(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).