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IN RE TEMPLETON

Bankruptcy No. 92 B 04870.

146 B.R. 757 (1992)

In re Leonard E. TEMPLETON, Jr., and Larrilee H. Templeton, Debtors.

United States Bankruptcy Court, N.D. Illinois, E.D.

October 15, 1992.

Attorney(s) appearing for the Case

Allan S. Brilliant, Holleb & Coff, Chicago, Ill., for Leonard E. Templeton, Jr. and Larrilee H. Templeton, debtors.

C. John Ruddy, Truemper, Hollingsworth, Wojtecki Courtin & Ruddy, Aurora, Ill., for Regina Sukosd.

Wayne F. Weiler, Aurora, Ill., for Regina Sukosd.

MEMORANDUM OPINION

JOHN H. SQUIRES, Bankruptcy Judge.

This matter comes before the Court on claims of exemption under Federal Rule of Bankruptcy Procedure 4003(a), of Leonard E. Templeton, Jr. and Larrilee H. Templeton (the "Debtors") for two custodial individual retirement accounts ("IRAs") pursuant to 11 U.S.C. § 522(b)(1) and Ill.Rev. Stat. ch. 110, para. 12-1006(a) and (b)(2) (1989), and objections filed thereto by one of their creditors, Regina...

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