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IN RE SISSOM

No. 06-31917.

366 B.R. 677 (2007)

In re Jimmy SISSOM, Debtor.

United States Bankruptcy Court, S.D. Texas, Houston Division.

May 11, 2007.

Attorney(s) appearing for the Case

Jimmy Sissom, pro se.

MEMORANDUM OPINION ON THE TRUSTEE'S AMENDED OBJECTION TO HOMESTEAD AND PERSONAL PROPERTY EXEMPTIONS UNDER 11 U.S.C. § 522(o) AND THE TEXAS PROPERTY CODE

JEFF BOHM, Bankruptcy Judge.

I. INTRODUCTION

For many years, pre-petition planning to enhance exemptions was considered appropriate. Indeed, the legislative history of the Bankruptcy Code encouraged such planning:

As under current law, the debtor will be permitted...

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