MEMORANDUM OPINION
JOHN FLOWERS, Bankruptcy Judge.
The Debtors, James and Blanche Howerton, established Individual Retirement Annuity (I.R.A.) contracts pursuant to 26 U.S.C. § 408 through Dixie National Life Insurance Company in 1977. They now claim that the cash surrender value of their I.R. A.s is not property of the estate, or, alternatively, that it is exempt property under Texas law. The Trustee objects and claims the cash surrender value of both...
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