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IN RE ORSO

No. 98-31008.

283 F.3d 686 (2002)

In The Matter Of: Paul William ORSO, Debtor. Valerie Canfield, Appellant, v. Paul William Orso; Martin A. Schott, Appellees.

United States Court of Appeals, Fifth Circuit.

February 25, 2002.

Attorney(s) appearing for the Case

George L. Clauer, III (argued), Seale, Daigle & Ross, Baton Rouge, LA, for Appellant.

James M. Herpin (argued), Herpin & de Generes, Baton Rouge, LA, for Orso.

Martin A. Schott, Baton Rouge, LA, pro se.

Before KING, Chief Judge, and JOLLY, HIGGINBOTHAM, DAVIS, JONES, SMITH, WIENER, BARKSDALE, EMILIO M. GARZA, DeMOSS, BENAVIDES, STEWART, PARKER, and DENNIS, Circuit Judges.

WIENER and DENNIS, Circuit Judges:

In this appeal we decide whether, under the laws of Louisiana that establish exemptions from seizure, the proceeds of annuity contracts purchased by obligors to fulfill a personal injury settlement structured to comply with 26 U.S.C. §§ 104(a)(2) and 1301 are exempt from claims of creditors of the payee who is a debtor in bankruptcy. A divided panel of this court2

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