MEMORANDUM DECISION
JOHN J. HARGROVE, Bankruptcy Judge.
At issue is whether United States government pension payments received by the debtors are exempt under California's exemption statutes. Also at issue is whether debtors' IRA accounts are exempt.
This court has jurisdiction to hear this matter pursuant to 28 U.S.C. §§ 1334 and 157(b)(1), and General Order No. 312-D of the United States District Court, Southern District of California...
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