No. 82-2477.

726 F.2d 1268 (1984)

In re Charles W. GRAHAM, Debtor. Edward F. SAMORE, Trustee, Appellee, v. Charles W. GRAHAM, Trustee of the Charles W. Graham, M.D. Ltd. Profit Sharing Plan Trust, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided January 20, 1984.

Attorney(s) appearing for the Case

Robert L. Fanter, Rodney P. Kubat, Dennis D. Ballard, Whitfield, Musgrave, Selvy, Kelly & Eddy, Des Moines, Iowa, for appellant.

Donald H. Molstad, Shuminsky, Shuminsky & Molstad, Sioux City, Iowa, for appellee.

Before BRIGHT and McMILLIAN, Circuit Judges, and NICHOL, Senior District Judge.

McMILLIAN, Circuit Judge.

Charles W. Graham is the debtor in this Chapter 7 bankruptcy case. Graham was also the trustee of an ERISA profit sharing plan in which he has an interest. Graham now appeals from a final order of the Bankruptcy Court for the Northern District of Iowa1 ordering him to turn over plan trust funds for inclusion in the bankruptcy estate and denying his claimed exemption. For reversal appellant argues that the anti...


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