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IN RE KEMMERER

No. 00-6016 NI.

251 B.R. 50 (2000)

In re Jon Arthur KEMMERER and Elaine Marie Kemmerer, Debtors. Wesley B. Huisinga, Trustee-Appellant, v. Jon Arthur Kemmerer and Elaine Marie Kemmerer, Debtors-Appellees.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Decided July 26, 2000.

Attorney(s) appearing for the Case

Eric W. Lam, Cedar Rapids, IA, for Appellant.

Joseph A. Peiffer, Cedar Rapid IA, for Appellee.

Before SCHERMER, SCOTT and DREHER, Bankruptcy Judges.

SCHERMER, Bankruptcy Judge.

Wesley B. Huisinga, Trustee ("Trustee") appeals the bankruptcy court order overruling the Trustee's objection to the exemption claimed by the Debtor Jon Kemmerer ("Debtor") in a certain individual retirement annuity. We have jurisdiction over this appeal final the final order of the bankruptcy court. See 28 U.S.C. § 158(b). For the reasons set forth below, we reverse.

ISSUE

The issue on appeal is whether the...

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