OPINION
KENNETH J. MEYERS, Bankruptcy Judge.
After the death of their fourteen-year-old son, debtors Gale and Karen Rigdon filed a wrongful death action in Jackson County, Illinois, against David Slusher. The parties settled the matter, and on May 7, 1985, the court entered a "Final Settlement and Disbursement Order" approving the settlement. The order provided that Slusher would pay the debtors $142,000 in a structured settlement in exchange for the debtors...
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