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IN RE TABOR

No. 1:09-bk-05277MDF.

433 B.R. 469 (2010)

In re Merri Simpson TABOR, a/k/a Jamie Simpson Tabor, Debtor Charles A. Bierbach, Ch. 7 Trustee, Objectant v. Merri Simpson Tabor, Respondent.

United States Bankruptcy Court, M.D. Pennsylvania.

As Amended July 30, 2010.

Attorney(s) appearing for the Case

Leon P. Haller, Purcell Krug and Haller, Harrisburg, PA, for Plaintiff.

John W. Frey, Dick Stein Schemel Wine and Frey, LLP, Waynesboro, PA, for Defendant.

OPINION

MARY D. FRANCE, Bankruptcy Judge.

Merri Simpson Tabor, also known as Jamie Simpson Tabor, ("Debtor") filed a claim of exemption in an Individual Retirement Account ("IRA") that she inherited from her mother. The Chapter 7 trustee, Charles A. Bierbach, Esquire (the "Trustee"), objected, alleging that an inherited IRA may not be exempted under either Pennsylvania law or the Bankruptcy Code. The parties...

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