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IN RE DUDLEY

Nos. 99-55756, 99-56440.

249 F.3d 1170 (2001)

In re: George Edward Dudley & Carmen Mae Dudley, Debtors. George Edward Dudley; Carmen Mae Dudley, Appellants. v. Peter C. ANDERSON, Chapter 7 Trustee, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed May 23, 2001

Attorney(s) appearing for the Case

Naomi R. Bernstein, Rancho Cucamonga, California, for the appellants.

D. Edward Hays, Irvine, California, for the appellee.

Before: Harry PREGERSON, William C. CANBY, Jr., and DAVID R. THOMPSON, Circuit Judges.

Argued and Submitted February 5, 2001 — Pasadena, California

DAVID R. THOMPSON, Circuit Judge:

George Edward Dudley and Carmen Mae Dudley bring two consolidated appeals. In appeal no. 99-56440, the Dudleys appeal the district court's order affirming the bankruptcy court's denial of their claim to an exemption of their individual retirement accounts ("IRAs") from claims of their creditors in their joint Chapter 7 bankruptcy estate. They contend their...

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