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IN RE BREWER

Bankruptcy No. 92-25198-BM, Motion No. 93-0428M.

154 B.R. 209 (1993)

In re George K. BREWER, Debtor. Carlota M. BOHM, Trustee, Movant, v. George K. BREWER, Respondent.

United States Bankruptcy Court, W.D. Pennsylvania.

May 17, 1993.

Attorney(s) appearing for the Case

Carlota M. Bohm, Houston Harbaugh, P.C., Pittsburgh, PA, Chapter 7 Trustee.

Forest C. Sexton, Pittsburgh, PA, for debtor/respondent.

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

Before the Court is the trustee's objection to an exemption claimed by debtor pursuant to 11 U.S.C. § 522(d)(10)(E) in an individual retirement account ("IRA") valued at $33,239.00. According to the trustee, the exemption should be disallowed because the amount claimed as exempt — i.e., $33,239.00 — has not been proven to be reasonably necessary...

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