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  5. 943 F.2d 1451 (1991)
 

MATTER OF VOLPE

No. 90-8496.

943 F.2d 1451 (1991)

In the Matter of J.A. VOLPE and Rita A. Volpe, Debtors. NCNB TEXAS NATIONAL BANK and Marsha G. Kocurek, Trustee, Appellants, v. J.A. VOLPE and Rita A. Volpe, Appellees.

United States Court of Appeals, Fifth Circuit.

October 15, 1991.

Attorney(s) appearing for the Case

Harvey D. Caughey, Austin, Tex., for Kocurek.

Joanalys B. Smith, Thomas T. Rogers, Small, Craig & Werkenthin, Austin, Tex., for NCNB.

William C. Davidson, Jr., Austin, Tex., for appellee.

Before JOHNSON and WIENER, Circuit Judges.

JOHNSON, Circuit Judge:

NCNB Texas National Bank ("NCNB") and Marsha G. Kocurek ("Kocurek") appeal the decision of the bankruptcy court and the district court that the debtors, Dr. J.A. Volpe and Rita A. Volpe ("the Volpes"), can exempt the funds in a profit sharing plan and seven individual retirement accounts from their bankruptcy estate. Unable to conclude that the bankruptcy court or the district court committed reversible error, this Court affirms.

I...

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