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IN RE MARTIN

No. 03-6008 MN.

297 B.R. 750 (2003)

In re Dale G. MARTIN and Shirley R. Martin, Debtors. Dale G. Martin and Shirley R. Martin, Debtor — Appellants, v. Paul W. Bucher, Trustee — Appellee.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Filed: September 2, 2003.

Attorney(s) appearing for the Case

Stephen J. Behm, Mankato, Minnesota, for appellant.

Phong M. Luong, Rochester, Minnesota, for appellee.

Before, HILL, SCHERMER, and FEDERMAN, Bankruptcy Judges.

FEDERMAN, Bankruptcy Judge.

The Chapter 7 trustee objected to debtors Dale and Shirley Martin's claim of exemption for an annuity with a present value of $29,000. The bankruptcy court1 sustained the objection and the Martins appeal that order. We affirm.

FACTUAL BACKGROUND

Debtors are self-employed farmers who also have non-farming occupations. At some point in time, Ms. Martin's parents conveyed to her a remainder interest...

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