MEMORANDUM
MORTON, Senior District Judge.
This is an appeal from a decision of the bankruptcy court involving funds which were received by the debtor as proceeds of an insurance policy on the life of her husband. The bankruptcy judge held that said funds were liable for the debts of the debtor and that 11 U.S.C. § 522(d)(11)(C) does not exempt the life insurance receipts from the claims of the creditors.
The court hereby adopts the decision...
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