The debtor made a large estimated tax payment to the IRS and the Georgia Department of Revenue just prior to filing bankruptcy.  The Chapter 7 trustee demanded, pursuant to 11 U.S.C. § 542(a), that the debtor turn over the federal and state tax credits arising from the estimated tax payments.  The trustee alternatively asked for turn over of a portion of the tax returns based upon the percentage of tax payments made prepetition and postpetition.  The court held that the estimated tax credits were not subject to turn over because the only interest which the debtor had in the payments was the right to request a refund after filing her tax returns.  The court also held that tax refunds should, except in exceptional cases, be prorated based upon the number of calendar days before and after the petition date.