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DALE v. PUERNER

No. 1:00-CV-817.

264 B.R. 875 (2001)

Randy Lowell DALE and Susan Page Dale, Appellants, v. Michael W. PUERNER, Appellee.

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

February 13, 2001.

Attorney(s) appearing for the Case

Raynor D. Zillgitt, Jr., Willingham & Cote', PC, East Lansing, MI, for appellants.

Michael W. Puerner, Scott Allen Chernich, Foster, Swift, Collins & Smith, PC, Lansing, MI, for Michael W. Puerner, Trustee, appellee.

OPINION

ENSLEN, Chief Judge.

This matter is before the Court pursuant to 28 U.S.C. § 158 on appeal from an opinion from the Bankruptcy Court holding that Appellants' five individual retirement accounts ("IRAs") were not exempt pursuant to 11 U.S.C. § 522(d)(10)(E). The Court affirms the Bankruptcy Court's opinion.

On November 8, 1999, Appellants filed a Chapter 7 Petition with the United States Bankruptcy Court for the Western District...

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