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IN RE MEEHAN

No. 95-8347.

102 F.3d 1209 (1997)

In re Virginia Ann MEEHAN, Debtor. Virginia Ann MEEHAN, Plaintiff-Appellant, v. A. Stephenson WALLACE, Chapter 7 Trustee, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

January 8, 1997.

Attorney(s) appearing for the Case

Jay M. Sawilowsky, Augusta, GA, for Plaintiff-Appellant.

A. Stephenson Wallace, Augusta, GA, pro se.

Before TJOFLAT and ANDERSON, Circuit Judges, and NANGLE, Senior District Judge.

ANDERSON, Circuit Judge:

Appellant Virginia Ann Meehan is a Chapter 7 debtor. The contested property is debtor's individual retirement account (IRA), which debtor claims is excluded from property of the estate under 11 U.S.C.A. § 541(c)(2). Both the bankruptcy court and the district court rejected debtor's argument and held that the IRA was included in her bankruptcy estate. We hold that debtor's IRA is excluded from the estate under 11 U.S.C.A. § 541(c...

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