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MATTER OF CARMICHAEL

No. 96-50013.

100 F.3d 375 (1996)

In the Matter of: Douglas A. CARMICHAEL, Debtor. Douglas A. CARMICHAEL, Appellant, v. Randolph N. OSHEROW, Trustee, Appellee.

United States Court of Appeals, Fifth Circuit.

November 13, 1996.

Attorney(s) appearing for the Case

Michael Eric Deitch, Gregory Raymond Phillips, Deitch & Hamilton, Austin, TX, for appellant.

Steve P. Turner, McGinnis, Lochridge & Kilgore, Austin, TX, for appellee.

Before DAVIS, SMITH and WIENER, Circuit Judges.

WIENER, Circuit Judge:

In this bankruptcy case, Debtor-Appellant Douglas Carmichael (Debtor) appeals the decision of the district court affirming the bankruptcy court's order that granted Bankruptcy Trustee-Appellee Randolph N. Osherow's (Trustee) objection to exemption of Debtor's individual retirement account (IRA) from his bankruptcy estate (estate). The issue to be decided is whether an IRA that — as all IRAs must — gives the owner the right to receive...

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