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IN RE INNIS

Bankruptcy No. 86-01837-LM7.

62 B.R. 659 (1986)

In re Jack INNIS, Debtor.

United States Bankruptcy Court, S.D. California.

July 14, 1986.

Attorney(s) appearing for the Case

Larry Siegel, San Diego, Cal., trustee.

Ralph O. Boldt, Poway, Cal., trustee.

MEMORANDUM DECISION

LOUISE DeCARL MALUGEN, Bankruptcy Judge.

Jack M. Innis ("Debtor") scheduled his individual retirement account ("IRA") as exempt from property of the estate pursuant to 11 U.S.C. § 522(b)(1) and California Code of Civil Procedure ("C.C.P.") § 703.140(b)(10)(E). The Chapter 7 trustee opposes.

FACTS

On March 25, 1986, the Debtor filed his petition for Chapter 7 relief...

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