STATEMENT OF THE CASE
Jack D. Herndon, Debtor, filed a petition under Chapter 7 of the Bankruptcy Code on February 1, 1989. Debtor's schedule of personal property lists as an asset a tax shelter annuity with UNUM Company. Debtor schedules his interest in the annuity with a market value of $18,986.43. Debtor seeks to exempt his interest in the annuity under section 44-13-100...
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