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IN RE JOHNSON

Civ. No. 86-5172.

85 B.R. 518 (1987)

In re William E. JOHNSON and Harriet M. Johnson, Debtors. John T. LEE, Trustee, Appellant, v. William E. and Harriet JOHNSON, Debtors, Appellees.

United States District Court, W.D. Arkansas, Fayetteville Division.

January 8, 1987.

Attorney(s) appearing for the Case

John T. Lee, pro. se. Elrod & Lee, Siloam Springs, Ark., for appellant.

Jill R. Jacoway, Fayetteville, Ark., for debtors.

MEMORANDUM OPINION

H. FRANKLIN WATERS, Chief Judge.

The trustee has appealed a ruling of the bankruptcy court holding that the cash surrender values of life insurance policies are exempt from the claims of creditors under Arkansas law. 66 B.R. 39. By way of background, we note that in accordance with the provisions of 11 U.S.C. § 522(b), Arkansas "opted out" of the federal exemptions provided by 11 U.S.C. § 522(a...

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