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IN RE GREENFIELD

No. 02-06410-B7.

289 B.R. 146 (2003)

In re Dwynn GREENFIELD and Aimee Greenfield, Debtors.

United States Bankruptcy Court, S.D. California.

January 31, 2003.

Attorney(s) appearing for the Case

Rebecca E. Pennington, Esq., Law Offices of John C. Colwell, San Diego, CA, for Debtors.

Susan C. Stevenson, Esq., Pyle Sims Duncan & Stevenson, San Diego, CA, for Chapter 7 Trustee.

OPINION

PETER W. BOWIE, Bankruptcy Judge.

The Debtors seek to exempt from their bankruptcy estate an "individual retirement account" (IRA) which Aimee Greenfield inherited pre-petition from her father. The Trustee objects to the claim of exemption on the ground that the IRA is not being used by the Debtors for retirement purposes.

This Court has subject matter jurisdiction pursuant to 28 U.S.C. § 1334 and General Order No. 312-D of the United...

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