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IN RE GORDON

No. 14-1257.

791 F.3d 1182 (2015)

In re Michael GORDON; Rebecca Gordon, Debtors. Michael Gordon; Rebecca Gordon, Appellants, v. David Wadsworth, as Chapter 7 Trustee, Appellee.

United States Court of Appeals, Tenth Circuit.

June 26, 2015.

Attorney(s) appearing for the Case

Philip C. Zimmerman ( Mark A. Larson with him on the briefs), of Larson & Larimer, P.C., Greenwood Village, CO, for Appellants.

David V. Wadsworth , Denver, CO, for Appellee.

Before HARTZ, GORSUCH, and MATHESON, Circuit Judges.

Michael and Rebecca Gordon filed a voluntary petition for bankruptcy on April 16, 2013. They sought to treat $2,051 in a savings account as an exempt asset under the Colorado exemption for "[p]roperty... held in or payable from any pension or retirement plan or deferred compensation...

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