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IN RE NAVARRE

No. 03-33940-WRS.

332 B.R. 24 (2004)

In re Tony Gliston NAVARRE, Deanna Jo Navarre, Debtors.

United States Bankruptcy Court, M.D. Alabama.

July 21, 2004.

Attorney(s) appearing for the Case

Earl Gillian, Jr., Montgomery, AL, Attorney for Debtor.

Susan Shirock DePaola, Montgomery, AL, Trustee.

MEMORANDUM DECISION

WILLIAM R. SAWYER, Chief Judge.

This Chapter 7 bankruptcy case is before the Court on the Trustee's objection to Debtor Tony Navarre's claim of exemption relating to his interest in an inherited Individual Retirement Account (IRA), which he received upon the death of his mother. (Doc. 17). Navarre claims that his interest in the proceeds is exempt from the bankrupt estate pursuant to Alabama Code § 19-3-1. (Doc. 14). The matter...

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