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IN RE SPEARS

Bankruptcy Nos. 90-4506-8P7, 90-2827-8P7, 90-4507-8P7 and 90-1718-8P7.

121 B.R. 896 (1990)

In re David Ferrell SPEARS and Kay H. Spears, Debtors. In re Howard Eugene OXNER and Velma Rae Oxner, Debtors. In re Henry Lee BRASWELL and Donna Marie Braswell, Debtors. In re Arnold H. ATZKATZ and Noreen L. Atzkatz, Debtors.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

November 1, 1990.

Attorney(s) appearing for the Case

Paul M. Tabio, for David Ferrell Spears and Kay H. Spears.

R.L. Richardson, for Howard Eugene Oxner and Velma Rae Oxner.

Paul M. Tabio, for Henry Lee Braswell and Donna Marie Braswell.

B. Gray Gibbs, for Arnold H. Atzkatz and Noreen L. Atzkatz, AKA Noreen Swain.

V. John Brook, Jr., Trustee.

Lynne England, Asst. U.S. Trustee.

ORDER ON OBJECTIONS TO CLAIMS OF EXEMPTIONS

ALEXANDER L. PASKAY, Chief Judge.

THESE are Chapter 7 liquidation cases, and the matters under consideration are Objections filed by the Trustee in each case to the Debtors' claims that funds held in their respective ERISA qualified pension, employee stock ownership and/or profit-sharing plans are not property of the estate or, alternatively, are exempt from administration of the bankruptcy estate pursuant to ...

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