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IN RE OUTEN

Bankruptcy No. 97-08675-W.

220 B.R. 26 (1998)

In re Betty R. OUTEN, Debtor.

United States Bankruptcy Court, D. South Carolina.

March 18, 1998.

Attorney(s) appearing for the Case

Thomas E. Lydon, III, Columbia, SC, for Debtor.

W. Ryan Hovis, Rock Hill, SC, for Chapter 7 Trustee.

Before DAVIS, Chief Judge, BISHOP, and WAITES, Bankruptcy Judges.

ORDER

PER CURIAM.

THIS MATTER comes before the Court sitting en banc upon the objection of W. Ryan Hovis, the Chapter 7 Trustee ("Trustee") to the Debtor's claim of exemption in an Individual Retirement Account ("IRA") with a value of $24,991.00.1 The Debtor and the Trustee have stipulated that there were no factual disputes and that the legal issue could be ruled upon by the Court upon the submission of Stipulations of Fact...

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