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IN RE McKOWN

No. 98-15017.

203 F.3d 1188 (2000)

In re Robert D. McKOWN; Dianna M. McKown, Debtors. Gary R. Farrar, Appellant, v. Robert D. McKown; Dianna M. McKown, Appellees.

United States Court of Appeals, Ninth Circuit.

Filed February 14, 2000.

Attorney(s) appearing for the Case

Clifford W. Stevens, Neumiller & Beardslee, Stockton, CA, for appellant.

Spencer P. McGrew, Modesto, CA, for appellees.

Before: BROWNING, RYMER, and KLEINFELD, Circuit Judges.

KLEINFELD, Circuit Judge:

This is a bankruptcy case. The issue is whether an IRA is exempt from inclusion in the bankruptcy estate, so that it is shielded from creditors.

FACTS

Mr. and Mrs. McKown filed a chapter 7 petition for bankruptcy. They claimed an exemption of an Individual Retirement Account (IRA) worth $6,413.14. They prevailed in the bankruptcy court and before the bankruptcy appeals panel. The trustee appeals, claiming the money...

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