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IN RE DUBROFF

No. 863, Docket 96-5067.

119 F.3d 75 (1997)

In re Harold DUBROFF, Debtor. Harold DUBROFF, Appellant, v. FIRST NATIONAL BANK OF GLENS FALLS, Creditor-Appellee, Gregory Harris, Trustee, Trustee-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 18, 1997.

Attorney(s) appearing for the Case

Harold Dubroff, Albany, NY, pro se.

Ruth E. Leistensnider, Nixon, Hargrave, Devans & Doyle, L.L.P., Albany, NY, for Creditor-Appellee.

Karen B. Simons, Harris & Bixby, Albany, NY, for Trustee-Appellee.

Before: WALKER, McLAUGHLIN, and CUDAHY, Circuit Judges.

WALKER, Circuit Judge:

Debtor-Appellant Harold Dubroff appeals from an order entered on May 5, 1996 in the United States District Court for the Northern District of New York (Frederick J. Scullin, Jr., Judge) denying debtor's claim that his individual retirement account ("IRA") is exempt from his bankruptcy estate under N.Y. Debt. & Cred. Law § 282(2)(e). The decision of the district court affirmed an order...

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