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IN RE HICKENBOTTOM

Bankruptcy No. 92-01903.

143 B.R. 931 (1992)

In re Walter Aaron HICKENBOTTOM, and Hazel Marie Hickenbottom, aka Hazel Marie Worrall, aka Hazel Marie Ladd, Debtors.

United States Bankruptcy Court, W.D. Washington, at Seattle.

August 31, 1992.

Attorney(s) appearing for the Case

Peter H. Arkison, Bellingham, Wash., for trustee.

Tom Lester, Tario & Associates, Bellingham, Wash., for debtors.

OPINION ON MOTION FOR SUMMARY JUDGMENT

SAMUEL J. STEINER, Chief Judge.

The debtors have claimed an exemption in their Individual Retirement Account (IRA) under Section 522(d)(10)(E) of the Bankruptcy Code. The Trustee has objected to the exemption and has moved for summary judgment. As of December 31, 1991, the balance in the account was $4,547.27. If the account is liquidated, the actual amount available after payment of penalties will be between $1,137...

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