OPINION
WARREN W. BENTZ, Bankruptcy Judge.
Background
Philip J. Cauvel doing business as Philip Cauvel Leasing Company ("Debtor") filed a voluntary Petition under Chapter 7 of the Bankruptcy Code on March 4, 1991. Richard W. Roeder, Esq. ("Trustee") was appointed as Trustee.
On July 8, 1991, the Debtor filed an amendment to his exemption schedule claiming his interest in a National Automobile Dealers Association Retirement Trust...
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