Analyzing a dispute about allocation of tax refunds that has not yet been considered by the 7th U.S. Circuit Court of Appeals and has “greatly divided” courts across the country, U.S. Bankruptcy Judge Janet S. Baer started by reviewing five alternative approaches for how to determine “the portion of tax refunds to which a debtor’s estate is entitled when there is a joint return with a nondebtor spouse.”On Dec. 27, 2016, Gerald O. McInerney petitioned for a discharge of his debts under Chapter …