ORDER
HENDERSON, District Judge.
This matter came before the Court on the appeal of appellants Charles Phillips and Jean Phillips, debtors in a Chapter 13 proceeding. Appellants ask that this Court reverse the bankruptcy court's decision refusing to allow appellants to claim an exemption for a private retirement plan pursuant to Cal.Code Civ. Proc. § 704.115(a)(1). Appellees request an award for costs and expenses, arguing that the appeal is...
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