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IN RE HERZOG

Bankruptcy No. B89-05071.

118 B.R. 529 (1990)

In re Arnold A. HERZOG, Debtor.

United States Bankruptcy Court, N.D. Ohio, E.D.

August 30, 1990.

Attorney(s) appearing for the Case

Richard A. Baumgart, Cleveland, Ohio, Trustee.

Arnold A. Herzog, Chagrin Falls, Ohio, pro se.

MEMORANDUM OF OPINION AND DECISION

WILLIAM J. O'NEILL, Bankruptcy Judge.

The Debtor, Arnold A. Herzog, filed a motion claiming exemptions to which the Trustee has objected. Specifically at issue is the Debtor's claim to exempt his KEOGH and IRA accounts pursuant to Ohio Revised Code Section 2329.66(A)(10)(c).

On consideration of the testimony, exhibits, file and briefs, the relevant facts are as follows: —

Arnold A. Herzog filed his...

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