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IN RE HERMES

No. 98-CV-74694-DT. Bankruptcy No. 98-43301-WS.

239 B.R. 491 (1999)

In re Cynthia Diane HERMES, Debtor. Cynthia Diane Hermes, Appellant, v. Debra N. Ribitwer, individually and Debra N. Ribitwer & Associates, P.C., and K. Jin Lim, Chapter 7 Trustee, Appellees.

United States District Court, E.D. Michigan, Southern Division.

September 15, 1999.

Attorney(s) appearing for the Case

Paul B. Gigliotti, Thomas J. Budzynski, Clinton Twp., MI, for appellant.

Michael D. Lieberman, Southfield, MI, for appellees.

Timothy J. Miller, Detroit, MI, for trustee.

OPINION AND ORDER REVERSING DECISION OF BANKRUPTCY COURT

DUGGAN, District Judge.

Background

This matter is before the Court on debtor Cynthia Hermes's ("debtor") bankruptcy appeal. This matter originally came before the bankruptcy court on objections by creditors and the trustee to exemptions by debtor, wherein debtor claimed as exempt an individual retirement account ("IRA") in her name.

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