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IN RE PEELER

Bankruptcy No. 383-01974.

37 B.R. 517 (1984)

In re Hubert G. PEELER, Debtor.

United States Bankruptcy Court, M.D. Tennessee.

February 27, 1984.

Attorney(s) appearing for the Case

Monte D. Curry, Nashville, Tenn., for debtor.

Robert H. Waldschmidt, Nashville, Tenn., for trustee.

MEMORANDUM

KEITH M. LUNDIN, Bankruptcy Judge.

The issue is whether the debtor's Individual Retirement Account ("IRA") is an exemptable annuity under T.C.A. § 26-2-111. After consideration of the briefs and arguments of the parties and applicable authority, the court finds that this IRA is not an exemptable annuity under Tennessee law and the trustee's objection to the claimed exemption should be SUSTAINED.

The following constitute findings of...

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