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IN RE KULP

No. 90-1190.

949 F.2d 1106 (1991)

In re Lawrence Douglas KULP and Debra Lynn Kulp, Debtors. Lawrence Douglas KULP, Debra Lynn Kulp, Plaintiffs-Appellants, v. Sally J. ZEMAN, Chapter 13 trustee, Resolution Trust Corporation, as Receiver for Mesa Federal Savings and Loan Association of Colorado, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

November 27, 1991.

Attorney(s) appearing for the Case

Submitted on the briefs:*

Milnor H. Senior, III, Robert I. Cohen, Michael John Vos, of Senior and Cohen, P.C., Denver, Colo., for plaintiffs-appellants.

Stephanie Rowe, Sally J. Zeman, Standing Chapter 13 Trustee, District of Colorado, Donald E. Jordan, John P. Gormley, of Williams, Turner & Holmes, Grand Junction, Colo., for defendants-appellees.

Before ANDERSON and BALDOCK, Circuit Judges, and SAM, District Judge.

BALDOCK, Circuit Judge.

Plaintiffs-appellants (debtors) Lawrence and Debra Kulp filed for Chapter 13 bankruptcy protection. Defendants-appellees, a creditor and the bankruptcy trustee, objected to debtors' Chapter 13 plan, contending that it inappropriately exempted the entire balance of debtors' individual retirement accounts (IRA's) from the bankruptcy estate. The bankruptcy court agreed with the defendants and refused to confirm the plan. Debtors appeal from the...

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