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IN RE ADAMS

No. 03-8011.

302 B.R. 535 (2003)

In re Raymond L. ADAMS and Janet M. Adams, Debtors. Susan L. Rhiel, Trustee, Appellant, v. Raymond L. and Janet M. Adams, Appellees.

United States Bankruptcy Appellate Panel of the Sixth Circuit.

Decided and Filed December 10, 2003.

Attorney(s) appearing for the Case

Susan L. Rhiel, Rhiel & Associates Co., Columbus, OH, for Appellant.

Eleanor Beavers Haynes, Columbus, OH, Mark Ditullio, on brief, Columbus, OH, for Appellees.

Before BODOH, COOK, and LATTA, Bankruptcy Appellate Panel Judges.

OPINION

COOK, Bankruptcy Judge.

This case is before us on the bankruptcy Trustee's appeal from a ruling of the bankruptcy court that the Debtors, Mr. and Mrs. Raymond Adams, were the beneficiaries of trusts with enforceable transfer restrictions such that their beneficial interests in those trusts were excluded from their bankruptcy estate under 11 U.S.C. § 541(c)(2). Because we conclude that the Debtors failed to carry their burdens of proof that they...

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