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IN RE ROPER

Bankruptcy No. 584-50051.

49 B.R. 4 (1984)

In re Brent S. ROPER, Debtor.

United States Bankruptcy Court, N.D. Texas, Lubbock Division.

November 1, 1984.

Attorney(s) appearing for the Case

Mackey Hancock, Lubbock, Tex., for debtor.

Richard Hubbert, Lubbock, Tex., for trustee.

MEMORANDUM AND ORDER

BILL H. BRISTER, Bankruptcy Judge.

The trustee challenged the claim of the debtor, Brent S. Roper, that he is entitled to exempt $55,365.87 held in his Teacher Retirement Account from the § 541 property of the estate. The trustee contends successively that the fund properly cannot be exempted under Texas law, that only the portion of the fund which was contributed by the State of Texas can be

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