IN RE MOSS

Bankruptcy No. ST91-85696.

143 B.R. 465 (1992)

In re Albert Charles MOSS, Jr. and Joan Marilyn Moss, Debtors.

United States Bankruptcy Court, W.D. Michigan, N.D.

July 23, 1992.


Attorney(s) appearing for the Case

James W. Boyd, of Traverse City, Mich., Trustee.

Stowe, Darling & Buday (A. Brooks Darling, argued) Traverse City, Mich., for the debtors.


OPINION DISALLOWING EXEMPTION OF INDIVIDUAL RETIREMENT ANNUITIES

JO ANN C. STEVENSON, Bankruptcy Judge.

This opinion embodies in written form the bench decision rendered on June 18, 1992, and for the reasons stated herein the Trustee's objection is granted.

The threshold issue in this case is whether the Debtors may exempt their interest in two individual retirement annuities under 11 U.S.C. § 522(d)(10)(E). This passage describes as exempt...

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