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IN RE SOZA

Civil Action No. H-06-0466. Bankruptcy No. 05-92131-111-7.

358 B.R. 903 (2006)

In re Andres Alejandro SOZA, et al., Debtors. Andres Alejandro Soza, et al., Appellants, Joseph M. Hill, Trustee, Appellee.

United States District Court, S.D. Texas, Houston Division.

November 17, 2006.

Attorney(s) appearing for the Case

Ira D. Joffe, Attorney at Law, David W. Barry, Law. Offices of David W. Barry, Houston, TX, for Debtors.

Timothy L. Wentworth, Cage Hill & Niehaus LLP, Houston, TX, for Appellee.

MEMORANDUM AND ORDER

MILLER, District Judge.

Andres Alejandro Soza and Mary Rachel C. Buzo appeal the bankruptcy court's order sustaining the trustee's objection to their annuity exemption and reclassifying the annuity as nonexempt property. Based on a careful review of the briefs, the record, and the applicable law, this court reverses the bankruptcy court's order for the reasons that follow.

BACKGROUND

On October 13, 2005, one day prior...

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