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MATTER OF LAYTON

Bankruptcy No. 89-01865-W J.

116 B.R. 995 (1990)

In the Matter of Kenneth Duane LAYTON, Sharon Marie Layton, Debtors.

United States Bankruptcy Court, S.D. Iowa.

May 29, 1990.

Attorney(s) appearing for the Case

Timothy O'Grady, Council Bluffs, Iowa, for debtors.

C.R. Hannan, Council Bluffs, Iowa, trustee.

MEMORANDUM OF DECISION AND ORDER

LEE M. JACKWIG, Chief Judge.

On January 19, 1990 an evidentiary hearing was held on the Chapter 7 trustee's objection to Kenneth Layton's claim of exemption in his interest in a retirement account. C.R. Hannan, the trustee, represented himself. Timothy O'Grady appeared on behalf of the debtors. The matter was considered fully submitted at the close of the hearing.

STATEMENT OF THE FACTS

1. On August 24,...

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