IN RE MATTHEWS

Bankruptcy No. 85-01744M.

65 B.R. 24 (1986)

In re Roger L. MATTHEWS and Janice A. Matthews d/b/a Matthews' IGA, Debtors.

United States Bankruptcy Court, N.D. Iowa.

June 25, 1986.


Attorney(s) appearing for the Case

Larry S. Eide, Mason City, Iowa, trustee.

John R. Cronin, Nashua, Iowa, for debtors.


Findings of Fact, Conclusions of Law; ORDERS re Objections to Exemptions

MICHAEL J. MELLOY, Bankruptcy Judge.

The matter before the Court is whether Roger L. Matthews' (Debtor) Individual Retirement Account is exempt from Debtors' bankruptcy estate. The matter came for hearing on March 27, 1986, at which time the exemption issue was taken under advisement. The Court having reviewed the evidence and being fully advised, now makes the following Findings...

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