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IN RE DeCAROLIS

No. NH 00-090.

259 B.R. 467 (2001)

In re Philip V. DeCAROLIS, Debtor. Premier Capital, Inc., Appellant, v. Philip V. DeCarolis and Timothy P. Smith, Trustee, Appellees.

United States Bankruptcy Appellate Panel of the First Circuit.

March 15, 2001.

Attorney(s) appearing for the Case

Michael J. Atkins, Atkins Law Offices, P.C., Nashua, NH, Thomas H. Curran, Carolyn A. Bankowski and Curran Coffey, LLP, Boston, MA, on brief for the Appellant.

Michael S. Askenaizer, Nashua, NH, on brief for the Appellees.

Timothy P. Smith, Manchester, NH, trustee.

Before DE JESÚS, HILLMAN, FEENEY, Bankruptcy Appellate Panel Judges.

HILLMAN, Bankruptcy Judge.

Premier Capital, Inc. ("Premier") appeals an order of the United States Bankruptcy Court for the District of New Hampshire which granted a motion under 11 U.S.C. § 522(f) to avoid Premier's attachment lien on an individual retirement account maintained by Chapter 7 debtor Philip V. DeCarolis ("Debtor"). For the reasons set forth below we AFFIRM the decision below.

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