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MATTER OF GIFFORD

Bankruptcy No. 87-31498-REG.

93 B.R. 636 (1988)

In the Matter of J. Dean GIFFORD, Debtor.

United States Bankruptcy Court, N.D. Indiana, South Bend Division.

November 7, 1988.

Attorney(s) appearing for the Case

Michael W. Mysliwiec, South Bend, Ind., for the movant.

Leonard Opperman, Indianapolis, Ind., for the debtor.

MEMORANDUM OF DECISION

ROBERT E. GRANT, Bankruptcy Judge.

This voluntary Chapter 11 was filed on August 21, 1987. Among the debtor's various assets is an interest in a retirement trust, which has a scheduled value of $300,000.00. Debtor has claimed this interest as exempt property, pursuant to I.C. 34-2-28-1.

The matter is now before the court upon objections to this exemption, filed on behalf of First National...

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