OPINION
PISANO, District Judge.
Pursuant to 28 U.S.C. § 158(a)(1), Debtor Phyllis Hill ("Hill") has appealed the United States Bankruptcy Court's June 14, 2006 orders granting summary judgment in favor of the Trustee and denying Hill's request that her interest in two annuities be excluded from her bankruptcy estate. The issue presented here is whether Hill's interest in the annuities qualifies for exclusion from the bankruptcy estate pursuant to 11...
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