OPINION AND ORDER ON OBJECTION TO CLAIM OF EXEMPTION
BARBARA J. SELLERS, Bankruptcy Judge.
This matter is before the Court on an objection by the trustee in bankruptcy to a claim of exemption asserted by debtor Gerald R. Donnelly. The objection relates to the contents of an individual retirement account. Both the debtor and his wife (who is not in bankruptcy) opposed the trustee's objection.
On May 4, 1992, the Court heard this contested matter...
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