MEMORANDUM AND ORDER
YOUNG, District Judge.
In July, 1994, Appellant Harris Goldman ("Goldman") filed a voluntary petition for relief under Chapter 7 of the Bankruptcy Code. The Appellee, Michael Feinman, was appointed Trustee of the estate. In his petition, Goldman claimed full exemption of his interest in an Individual Retirement Account ("IRA") pursuant to 11 U.S.C. §...
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