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MATTER OF KOCHELL

Bankruptcy No. MM7-82-00560.

26 B.R. 86 (1982)

In the Matter of Richard L. KOCHELL, Debtor.

United States Bankruptcy Court, W.D. Wisconsin.

December 23, 1982.

Attorney(s) appearing for the Case

William Rameker, Murphy, Stolper, Brewster & Desmond, S.C., Madison, Wis., for trustee.

David Moore, Brennan, Steil, Ryan, Basting & MacDougall, S.C., Janesville, Wis., for debtor.

MEMORANDUM DECISION

ROBERT D. MARTIN, Bankruptcy Judge.

The present dispute is between the debtor and the trustee concerning the availability of two exemptions. The first exemption sought is under 11 U.S.C. § 522(d)(10)(E), for funds deposited in pension plans. The second is under 11 U.S.C. § 522(d)(3), for up to $200 in value in each of several items of household goods still in the possession of the seller of those goods.

The debtor in...

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