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IN RE SIMPSON

BAP No. EC-06-1198-DMoPa. Bankruptcy No. 05-31811.

366 B.R. 64 (2007)

In re Bruce Edward Howard SIMPSON, Debtor. Bruce Edward Howard Simpson, Appellant, v. Michael F. Burkart, Chapter 7 Trustee, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Filed March 8, 2007.

Attorney(s) appearing for the Case

H. Lee Horner, Homer & Horner, Sacramento, CA, for Bruce Simpson.

Michael F. Burkart, Carmichael, CA, Chapter 7 Trustee, Pro se.

Before: DUNN, MONTALI and PAPPAS, Bankruptcy Judges.

OPINION

DUNN, Bankruptcy Judge.

The debtor, Bruce Edward Howard Simpson ("the debtor"), appeals the bankruptcy court's order sustaining the trustee's objection to the debtor's claimed exemptions in an annuity contract under Cal. Code Civ. Proc. ("C.C.P.") §§ 704.100 and 704.115. For the reasons set forth below, we AFFIRM.

I. FACTS

A. The Keyport Annuity

The facts are undisputed. On or about July 4, 2005 (but effective...

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