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MATTER OF YOUNGBLOOD

No. 93-1403.

29 F.3d 225 (1994)

In the Matter of William YOUNGBLOOD, Jr., dba Azle Oaks Joint Venture, dba Boty '79 Co., et al., Debtors, William Lee YOUNGBLOOD, Jr., a/k/a and d/b/a Boty '79 Co. and Azle Oaks Joint Venture, and Nellma Jane Youngblood, a/k/a and d/b/a CSK & W.L. Youngblood and English Creek Estates, Appellants, v. FEDERAL DEPOSIT INSURANCE CORPORATION, Appellee.

United States Court of Appeals, Fifth Circuit.

August 23, 1994.

Attorney(s) appearing for the Case

Joseph Colvin, Gilbert & Colvin, Sloan B. Blair, J. Robert Forshey, Cantey & Hanger, Noel C. Ice, Kevin C. Norton, Ft. Worth, TX, for appellants.

Robert P. Franke, Beth D. Bradley, Thompson, Coe, Cousins & Irons, Dallas, TX, for appellee.

Before GOLDBERG, DAVIS and DeMOSS, Circuit Judges.

W. EUGENE DAVIS, Circuit Judge:

Mr. and Mrs. Youngblood, the Chapter VII debtors in this case, claimed an individual retirement account ("IRA") as exempt property under § 42.0021 of the Texas Property Code. The bankruptcy court and the district court concluded that the IRA was not exempt because it accepted a rollover contribution from a pension plan which the bankruptcy court determined was not "qualified" under the Internal Revenue Code. We conclude that the...

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