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IN RE CHILTON

No. 08-43414.

426 B.R. 612 (2010)

In re Robert Gregg CHILTON and Janice Elaine Chilton, Debtors.

United States Bankruptcy Court, E.D. Texas, Sherman Division.

March 5, 2010.

Attorney(s) appearing for the Case

Robert M. Nicoud, Jr., Dallas, TX, for Debtors.

MEMORANDUM OPINION AND ORDER

BRENDA T. RHOADES, Bankruptcy Judge.

This matter is before the Court on an objection to the debtors' claim of an exemption in an individual retirement account inherited by Janice Chilton prior to bankruptcy. The parties to this matter agree that there are no disputes as to the material facts. The Court, having heard arguments of counsel and having reviewed the written memoranda of the parties, makes the following findings...

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