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IN RE MARTIN

Bankruptcy No. 3-88-02890.

102 B.R. 639 (1989)

In re Robert Roscoe MARTIN d/b/a RR Martin Construction Company and Barbara Jean Martin, Debtors.

United States Bankruptcy Court, E.D. Tennessee.

June 30, 1989.

Attorney(s) appearing for the Case

Gail F. Wortley, Knoxville, Tenn., for debtors.

John F. Weaver, Knoxville, Tenn., Trustee.

MEMORANDUM ON TRUSTEE'S OBJECTION TO DEBTORS' AMENDED CLAIM OF EXEMPTION

RICHARD STAIR, Jr., Bankruptcy Judge.

The trustee in this Chapter 7 case objects to the claim of the debtor, Barbara Jean Martin, to a $4,000.00 exemption in an individual retirement account (IRA). The debtor claims her exemption under Tennessee law pursuant to Tenn.Code Ann. § 26-2-104 (Supp.1988) which provides in material part:1

26-2-104....

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