MEMORANDUM OF DECISION AND ORDER
LEE M. JACKWIG, Chief Judge.
On November 14, 1989 a telephonic hearing was held on the Chapter 7 trustee's objection to Ronald Gouker's claim of exemption in a retirement account and on his application for turnover of that property. C.R. Hannan, the trustee, represented himself. Richard D. Crowl, Jr. appeared on behalf of the debtors. At the conclusion of the hearing, the court directed the parties to file briefs on all issues...
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