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IN RE CARBAUGH

BAP No. KS-01-029. Bankruptcy No. 99-42350. Adversary No. 00-7001.

278 B.R. 512 (2002)

In re Donald Ray CARBAUGH, Debtor. Joan Carbaugh, Plaintiff-Appellee, v. Donald Ray Carbaugh, Defendant-Appellant, Joseph I. Wittman, Trustee, Defendant-Appellee.

United States Bankruptcy Appellate Panel, Tenth Circuit.

May 1, 2002.

Attorney(s) appearing for the Case

Charles R. Hay of Goodell, Stratton, Edmonds & Palmer, Topeka, KS, for Defendant-Appellant.

Joseph I. Wittman, Trustee, pro se.

Eric C. Rajala, Overland Park, KS, for Plaintiff-Appellee.

Before McFEELEY, Chief Judge, CORNISH, and CORDOVA, Bankruptcy Judges.

OPINION

MCFEELEY, Chief Judge.

Appellant/Debtor Donald Ray Carbaugh, ("Debtor") appeals the Judgment entered by the United States Bankruptcy Court for the District of Kansas, which 1) determined that funds held in the Debtor's Hallmark Retirement Plan were not property of the bankruptcy estate; 2) determined that funds in a brokerage account that were withdrawn from the Debtor's Hallmark Retirement Plan were property of the estate and were not exempt; and...

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