MATTER OF TISDALE

Bankruptcy No. 2-89-01059.

112 B.R. 61 (1990)

In the Matter of James G. TISDALE, Jr. d/b/a Kitchens Extraordinaire, Debtor.

United States Bankruptcy Court, D. Connecticut.

March 16, 1990.


Attorney(s) appearing for the Case

Laura Gold Becker, Law Offices of Thomas M. Germain, Hartford, Conn., for trustee.

Gregory F. DeManche, O'Connell, Flaherty, Attmore & Forsyth, Hartford, Conn., for debtor.


MEMORANDUM AND ORDER

ROBERT L. KRECHEVSKY, Chief Judge.

I.

ISSUE

The principal questions raised in this proceeding are the extent to which a debtor's interest in a defined contribution plan, qualified under The Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1001 et seq. (ERISA), and tax exempt pursuant to § 401 of the Internal Revenue Code, 26 U.S.C. § 1 et seq., is property of the estate, and...

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