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IN RE YUHAS

Bankruptcy No. 95-30368.

186 B.R. 381 (1995)

In re Ronald J. YUHAS, Debtor.

United States Bankruptcy Court, D. New Jersey.

September 15, 1995.

Attorney(s) appearing for the Case

Peter J. Broege, Broege, Neumann & Fischer, Manasquan, NJ, for debtor.

Thomas J. Orr, Burlington, NJ, for Chapter 7 Trustee.

MEMORANDUM OPINION

KATHRYN C. FERGUSON, Bankruptcy Judge.

This matter comes before the court on cross motions to determine whether the Debtor's Individual Retirement Account ("IRA") is property of the bankruptcy estate. The facts presented to the court are essentially undisputed. The Debtor, Ronald J. Yuhas, filed a petition under Chapter 7 of the Bankruptcy Code on January 18, 1995. In his petition, the Debtor listed an IRA valued at $143,000 as personal...

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