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IN RE McPHEETERS

Bankruptcy No. 93-20821-7.

179 B.R. 680 (1995)

In re Jeffrey Scott McPHEETERS and Priscilla Jane McPheeters, Debtors.

United States Bankruptcy Court, D. Kansas.

March 21, 1995.

Attorney(s) appearing for the Case

Thomas M. Mullinix of Evans & Mullinix, P.A., Lenexa, KS, for debtors.

Eric C. Rajala, Chapter 7 Trustee.

MEMORANDUM OPINION1

JOHN T. FLANNAGAN, Bankruptcy Judge.

Debtor Priscilla Jane McPheeters claims an exemption under K.S.A. § 60-2304(e) for the Mary Kay cosmetics inventory that she sells in the course of her occupation.2 The trustee contests the exemption claim. For the reasons stated, the Court rules that the inventory is not exempt.3

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