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IN RE BARSHAK

No. 96-1423.

106 F.3d 501 (1997)

In re Peter D. BARSHAK, Debtor. In re Christine SHUBERT, Esquire, duly qualified and acting Chapter 7 Trustee, Appellant.

United States Court of Appeals, Third Circuit.

Decided February 10, 1997.

Attorney(s) appearing for the Case

Jay G. Ochroch (argued), Susan B. Naftulin Fox, Rothschild, O'Brien & Frankel, Philadelphia, PA, for Appellee.

D. Ethan Jeffrey Albert A. Ciardi, III (argued), Ciardi, Maschmeyer & Karalis, Philadelphia, PA, for Appellant.

Before GREENBERG, COWEN, and ALITO, Circuit Judges.

OPINION OF THE COURT

GREENBERG, Circuit Judge.

I. BACKGROUND

Appellant, Christine Shubert, Chapter 7 trustee of the bankruptcy estate of appellee, Peter D. Barshak, appeals from a final order entered by the district court in this bankruptcy case involving a claim by Barshak that his Individual Retirement Account ("IRA") is exempt from inclusion in the estate. Shubert objected under Pennsylvania law to Barshak's claim of exemption, and the bankruptcy...

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