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IN RE MILLER

BAP No. 13-6026.

500 B.R. 578 (2013)

In re Joseph Matthias MILLER, Debtor. Terri A. Running, Trustee-Appellant, v. Joseph Matthias Miller, Debtor-Appellee.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Decided November 4, 2013.

Attorney(s) appearing for the Case

Michael S. Dove , argued ( Michael S. Dove , Peter James Hemberger , New Ulm, MN, on the brief), New Ulm, MN, for appellant.

Thomas H. Olive , argued, Minneapolis, MN, for appellee.

Before FEDERMAN, Chief Judge, SALADINO and SCHERMER, Bankruptcy Judges.

FEDERMAN, Chief Judge.

Appellant Terri A. Running, the Chapter 7 Trustee in the bankruptcy case of Joseph Matthias Miller, contends that the Bankruptcy Court1 erred in holding that an annuity owned by the Debtor qualifies as an "individual retirement annuity" under § 408(b) of the Internal Revenue Code2 and is, therefore, exempt under § 522(b)(3)(C) of the Bankruptcy Code.3

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