MEMORANDUM
JOAN N. FEENEY, Bankruptcy Judge.
The debtor, David L. Printy (the "debtor") filed a voluntary Chapter 11 petition on April 7, 1994 and remains a debtor in possession. In his Schedules Of Assets and Liabilities, specifically Schedule C-Property Claimed as Exempt, the debtor claimed as exempt $80,000 of his interest in an individual retirement account ("IRA") at Richfield Bank with an approximate balance...
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