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IN RE WILEY

No. BR 11-02462-JDP.

469 B.R. 326 (2012)

In Re Charles H. WILEY and Paula J. Wiley, Debtors.

United States Bankruptcy Court, D. Idaho.

April 3, 2012.

Attorney(s) appearing for the Case

Matthew Schriver and Patrick Geile , Foley Freeman, PLLC, Boise, ID, for Debtors.

Jeremy Gugino , Boise, ID, Chapter 7 Trustee.

MEMORANDUM OF DECISION

JIM D. PAPPAS, Bankruptcy Judge.

Introduction

The chapter 71 trustee, Jeremy Gugino ("Trustee"), objected to the claim of exemption in an annuity contract made by Debtors Charles Howard and Paula Jean Wiley. Dkt. No. 17. Debtors responded to the objection. Dkt. No. 23. The parties filed a stipulation as to the relevant facts, Dkt. No. 45, and briefed the issues, Dkt. Nos. 46 and 47, and...

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