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IN RE ROUSEY

No. 02-6013WA.

283 B.R. 265 (2002)

In re Richard G. ROUSEY and Betty Jo Rousey, Debtors. Richard G. Rousey and Betty Jo Rousey, Appellants, v. Jill R. Jacoway, Appellee.

United States Bankruptcy Appellate Panel, Eighth Circuit.

Filed: September 13, 2002.

Attorney(s) appearing for the Case

Thomas R. Brixey, Harrison, AR, for appellant.

Colli C. McKiever, Fayetteville, AR, for appellee.

Before KRESSEL, SCHERMER and FEDERMAN, Bankruptcy Judges.

KRESSEL, Bankruptcy Judge.

Richard and Betty Jo Rousey appeal from the bankruptcy court1 order denying exemption of portions of their Individual Retirement Accounts under 11 U.S.C. § 522(d)(10)(E). Because we think the bankruptcy court correctly applied Eighth Circuit precedents, we affirm.

BACKGROUND

The material facts are not in dispute. The debtors, Richard and Betty Jo Rousey, filed a voluntary joint Chapter...

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