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IN RE WITWER

Bankruptcy No. SA 91-40038 JW.

148 B.R. 930 (1992)

In re James J. WITWER, Debtor.

United States Bankruptcy Court, C.D. California.

December 1, 1992.

Attorney(s) appearing for the Case

Robert A. Foster, II, Irvine, CA, for creditors, Emery E. ("Bill") Lampman, Ralph James Lampman, as Trustee of the James Lampman Trust, and Ralph James Lampman, as Executor of the Estate of James Frank Lampman.

Keith Meyer, Fell, Meyer & McCarthy, Costa Mesa, CA, for debtor, James J. Witwer, M.D.

MEMORANDUM OF DECISION

JOHN J. WILSON, Bankruptcy Judge.

Creditors, Emery E. ("Bill") Lampman, Ralph James Lampman, as Trustee of the James Lampman Trust, and Ralph James Lampman, as Executor of the Estate of James Frank Lampman (collectively, "Creditors") object to James J. Witwer's ("Debtor") claim that his profit sharing plan is exempt from creditors' claims. The Debtor contends that his profit sharing plan is...

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