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IN RE QUINN

Bankruptcy No. HL 00-05841, No. 1:05-CV-49, No. 1:05-CV-48.

327 B.R. 818 (2005)

In re James J.P. QUINN, Debtor. The Teachers Insurance and Annuity Association, Appellant, v. Rose Ellen Bareham, Chapter 7 Trustee, Appellee. James J.P. Quinn, Appellant, v. Rose Ellen Bareham, Chapter 7 Trustee, Appellant.

United States Bankruptcy Court, W.D. Michigan, Southern Division.

July 15, 2005.

Attorney(s) appearing for the Case

Emily L. Matthews, Foster Swift Collins & Smith PC, Lansing, MI, for Rose E. Bareham.

Harold E. Nelson, Nantz Litowich Smith & Girard, Grand Rapids, MI, for James J.P. Quinn.

OPINION

QUIST, District Judge.

Pursuant to 28 U.S.C. § 158(a)(1), Debtor, James J.P. Quinn ("Quinn"), has appealed the United States Bankruptcy Court's September 30, 2003, order holding, in part, that Quinn's interest in a Teachers Insurance and Annuity Association ("TIAA" or "the TIAA") annuity is included in Quinn's bankruptcy estate. Intervenor, the TIAA, has also appealed the September 30, 2003, order as well as the United States Bankruptcy...

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