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IN RE OXFORD

No. 01-20746.

274 B.R. 887 (2002)

In re Charles OXFORD, Debtor.

United States Bankruptcy Court, D. Idaho.

February 21, 2002.

Attorney(s) appearing for the Case

J. Ford Elsaesser, Sandpoint, ID, Chapter 7 Trustee.

Danny J. Radakovich, Lewiston, ID, for debtor.

MEMORANDUM OF DECISION

TERRY MYERS, Bankruptcy Judge.

BACKGROUND AND FACTS

Charles Oxford ("Debtor") filed a voluntary petition for chapter 7 relief on May 29, 2001. Debtor disclosed on his schedule B under item 9 (Interest in insurance policies), "Prudential Insurance account # 70854798" with a value of $7,861.00. On his schedule B under item 10 (Annuities), he listed "Prudential Plaza account # 32311388" valued at $3,739.00. Under...

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