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IN RE SHAILAM

Bankruptcy No. 91-14030.

144 B.R. 626 (1992)

In re Goda Shri and Geeta SHAILAM, Debtors.

United States Bankruptcy Court, N.D. New York.

August 25, 1992.

Attorney(s) appearing for the Case

Carter, Conboy Bardwell, Case, Blackmore & Napierski, Albany, N.Y. (Michael Jude O'Connor, of counsel), for debtor.

Dulin, Harris & Bixby, Albany, N.Y., for trustee.

Baer, Marks & Opham, New York City (Alan Dinkoff, of counsel), for Dean Witter.

Gregory G. Harris, trustee.

MEMORANDUM-DECISION AND ORDER

JUSTIN J. MAHONEY, Chief Judge.

The debtors' schedules claim as exempt the debtors' interest in Pension and Keogh plans valued at $421,000 under New York Debtor and Creditor Law Article 10-A and § 5205(c) of the New York Civil Practice Law and Rules (McKinney's Consolidated Laws of New York Supp.1992).

In his written objection, the trustee sets forth three bases for finding the funds to be nonexempt: 1) that the...

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