IN RE SOPKIN

Bankruptcy No. 83-01598, Complaint No. 83-1108.

57 B.R. 43 (1985)

In re Ronald B. SOPKIN, Debtor, W. Ryan HOVIS, Trustee, Plaintiff, v. Ronald B. SOPKIN, Bankers Trust and United States of America, Internal Revenue Service, Defendants.

United States Bankruptcy Court, D. South Carolina.

October 1, 1985.


Attorney(s) appearing for the Case

David R. Duncan, Hovis & Duncan, Rock Hill, S.C., for plaintiff.

George G. Reaves, Reaves & Moore, Florence, S.C., for defendant Sopkin.

Donald E. Rothwell, Columbia, S.C., for defendant Bankers Trust.

Betsy Burke, Trial Atty., U.S. Dept. of Justice, Washington, D.C., for defendant U.S.


MEMORANDUM AND ORDER

J. BRATTON DAVIS, Bankruptcy Judge.

Ronald B. Sopkin, the debtor, filed a petition for relief under Chapter 7 of the Bankruptcy Code, 11 U.S.C. § 1011 et seq., on October 26, 1983. The debtor claimed, as exempt property, his Individual Retirement Account (IRA).

In this adversary proceeding the trustee seeks the turnover to him of the account, the denial of the exemption claimed by the...

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