In re: Meyers

Dist. Ct. did not err in affirming Bankruptcy Ct. order that pro-rated debtor tax refund pursuant to date bankruptcy petition had been filed in tax year to calculate proportion of refund that belonged to pre-petition asset pool. Record showed that pro-rata by days method used by Dist. Ct. was appropriate where debtor's federal and state withholding taxes tracked her income, and where debtor failed to provide evidence that debtor's rate of income varied throughout tax year so as to support alternative calculation method.