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IN RE ORSO

Bankruptcy No. 94-11491.

219 B.R. 402 (1998)

In re Paul William ORSO, Debtor.

United States Bankruptcy Court, M.D. Louisiana.

March 23, 1998.

Attorney(s) appearing for the Case

Derren S. Johnson, Baton Rouge, LA, for Debtor.

George L. Clauer, III, Baton Rouge, LA, for Valerie Canfield.

Martin A. Schott, Baton Rouge, LA, Chapter 7 Panel Trustee of Bankruptcy Estate.

RULING

LOUIS M. PHILLIPS, Bankruptcy Judge.

Now before the court is the objection of Valerie Canfield, formerly known as Valerie Canfield Orso ("Canfield"), to the claim of exemption of Paul William Orso (the "Debtor") under La. R.S. 22:647 (1995) of the proceeds of annuities (the "Annuities") issued in accordance with § 130 of the Internal Revenue Code and pursuant to a structured tort settlement (the "Tort Settlement"), as compensation for personal...

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