IN RE KERR

Bankruptcy Nos. 84C-03028, 84C-01280 and 84C-01279.

65 B.R. 739 (1986)

In re Thomas A. KERR, Debtor. In re Gordon M. McCLEAN, Sr., Debtor. In re Gordon M. McCLEAN, Jr., Debtor.

United States Bankruptcy Court, D. Utah.

August 1, 1986.


Attorney(s) appearing for the Case

R. Kimball Mosier, Mosier, Straley & Doxey, Salt Lake City, Utah, for Thomas A. Kerr.

Michael A. Katz, Garrett & Sturdy, Salt Lake City, Utah, for Deseret Federal Sav. and Loan Assn.

Carl J. Nemelka, Salt Lake City, Utah, for Gordon M. McClean, Sr. and Gordon M. McClean, Jr.

Roger G. Segal, Cohne, Rappaport & Segal, Salt Lake City, Utah, for himself as trustee.


FACTS AND PROCEDURAL BACKGROUND

GLEN E. CLARK, Bankruptcy Judge.

Before the Court are three contested matters which have been consolidated to consider common issues of law concerning whether or not these self-employed debtors' interests in their Keogh retirement plans are excluded or exempt from their bankruptcy estates.

The Kerr Case

Thomas A. Kerr, a practicing dentist, filed a voluntary petition for relief under Chapter 7...

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