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IN RE LOWE

Bankruptcy No. 81-01521, Complaint No. 82-0256.

25 B.R. 86 (1982)

In re Fred D. LOWE, a/k/a Fred Lowe, Debtor. W. Ryan HOVIS, Trustee, Plaintiff, v. Fred D. LOWE, a/k/a Fred Lowe and Capital Bank and Trust Company of Honea Path, South Carolina, Defendants.

United States Bankruptcy Court, D. South Carolina.

October 27, 1982.

Attorney(s) appearing for the Case

David R. Duncan, Hovis & Duncan, Rock Hill, S.C., for plaintiff.

David Cantrell, Anderson, S.C., for defendant/debtor.

Steven C. Kirvin, Watkins, Vandiver, Kirvin, Gable & Gray, Anderson, S.C., for defendant/bank.

AMENDED ORDER1

J. BRATTON DAVIS, Bankruptcy Judge.

At issue is whether the debtor may exempt, under South Carolina law, the cash surrender value of his Individual Retirement Account (I.R.A.).

FACTS

Fred D. Lowe (Lowe) filed a voluntary petition for relief given by Chapter 7 of the 1978 Bankruptcy Code, (11 U.S.C. § 701 et seq.)2. W. Ryan Hovis (the trustee) is the trustee...

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