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IN RE RAWLINSON

BAP No. NC-96-1669-VMeO, Bankruptcy No. 95-49017 NK.

209 B.R. 501 (1997)

In re Frederick G. and Eugenia RAWLINSON, Debtors. Frederick G. and Eugenia RAWLINSON, Appellees, v. John T. KENDALL, Chapter 7 Trustee, Appellant.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided May 30, 1997.

Attorney(s) appearing for the Case

James P. McBride, Hayward, CA, for Appellees.

Eric A. Nyberg, Kornfield, Paul & Bupp, Oakland, CA, for Appellant.

Before: VOLINN, MEYERS and OLLASON, Bankruptcy Judges.

OPINION

VOLINN, Bankruptcy Judge.

OVERVIEW

A chapter 7 trustee objected to the debtors' claimed exemption of his Individual Retirement Account (IRA) under California law. Following a hearing, the bankruptcy court determined that as a matter of law, an IRA cannot be exempted. The debtors appeal. We reverse.

BACKGROUND FACTS

The debtors, Frederick and Eugenia Rawlinson, filed a voluntary...

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