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IN RE DAVIS

BAP No. CC-04-1333-PKMo, Bankruptcy No. LA 03-15835-EC.

323 B.R. 732 (2005)

In re Carol E. DAVIS, Debtor. Rosendo Gonzalez, Chapter 7 Trustee, Appellant, v. Carol E. Davis, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Filed March 31, 2005.

Attorney(s) appearing for the Case

Patrick K. McClellan, Irvine, CA, for Rosendo Gonzalez, Ch. 7 Trustee.

Cheryl Thomas, Santa Ana, CA, for Carol E. Davis.

Before PERRIS, KLEIN and MONTALI, Bankruptcy Judges.

OPINION

PERRIS, Bankruptcy Judge.

In this case, the bankruptcy trustee objected to debtor's claim of exemption under California law in her Keogh and Individual Retirement Account (IRA), arguing that they were not necessary for the support of debtor or her dependents in retirement.1 Because we conclude that the bankruptcy court clearly erred in finding that the trustee had not met his burden of proving that the exemption was not...

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