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IN RE LAMB

Bankruptcy No. 92-26292.

179 B.R. 419 (1994)

In re David E. LAMB, Debtor.

United States Bankruptcy Court, D. New Jersey.

November 10, 1994.

Attorney(s) appearing for the Case

Stephen P. Kartzman, Wacks, Mullen, Kartzman & Craig, Morris Plains, NJ, for trustee.

Lewis Benjamin Freimark, P.C., Hoboken, NJ, for debtor.

OPINION

ROSEMARY GAMBARDELLA, Bankruptcy Judge.

Before the Court is the Trustee's motion to resolve the Trustee's objection to the claim of exemption to the proceeds of the Debtor's Individual Retirement Account ("IRA") and declaring the IRA to be property of the estate. The Court heard argument on December 13, 1993 and reserved the decision. The following constitutes the Court's findings of fact and conclusions of law.

FACTS

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