MEMORANDUM OPINION
JOHN E. RYAN, Bankruptcy Judge.
The issue before me is whether there is a limitation on the number of IRA accounts a married couple filing a joint petition may claim as exempt.
JURISDICTION
This court has jurisdiction over this case pursuant to 28 U.S.C. § 1334(a) (the district courts shall have original and exclusive jurisdiction of all cases under Title 11), 28 U.S.C. § 157(a) (authorizing the district courts...
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