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IN RE LAXSON

No. 388-36662 RCM-7.

102 B.R. 85 (1989)

In re Joel Reese LAXSON, Debtor.

United States Bankruptcy Court, N.D. Texas, Dallas Division.

June 19, 1989.

Attorney(s) appearing for the Case

Dwaine Boydstun, Dallas, Tex., trustee.

Dennis Olson, Dallas, Tex., for debtor.

MEMORANDUM OPINION

ROBERT McGUIRE, Chief Judge.

This case comes before the court upon the trustee's objection to assets claimed as exempt by Joel Reese Laxson ("Laxson" or "Debtor"). Laxson filed a petition for relief under Chapter 7 of the Bankruptcy Code on October 31, 1988. On Debtor's Statement of Financial Affairs, Laxson claimed two individual retirement accounts ("IRAs") as exempt property pursuant to Texas Property Code § 42.0021. The funds...

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