MEMORANDUM OF DECISION
JAMES B. HAINES, Jr., Bankruptcy Judge.
Submitted for decision on a stipulated record is the question whether the debtor's one-third beneficial interest in the JRS Realty Trust of Maine ("the Trust") is excluded from his bankruptcy estate under § 541(c)(2) of the Code. For the reasons set forth below, I conclude that the interest is within the estate because the Trust's transfer restrictions are not enforceable under applicable...
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