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IN RE DALEY

No. 10-34110.

459 B.R. 270 (2011)

In re James L. DALEY, Jr., Debtor.

United States Bankruptcy Court, E.D. Tennessee.

October 11, 2011.

Attorney(s) appearing for the Case

John P. Newton, Jr., Esq., Law Offices of Mayer & Newton, Knoxville, TN, for Debtor.

Al Holifield, Esq., Holifield & Associates, PLLC, Knoxville, TN, Ann Mostoller, Esq., Mostoller, Stulberg, Whitfield & Allen, Oak Ridge, TN, for Trustee.

MEMORANDUM

RICHARD STAIR, JR., Bankruptcy Judge.

This contested matter is before the court on the Trustee's Objection to Debtor's Claim of Exemption filed by Ann Mostoller, Chapter 7 Trustee, on November 11, 2010, as amended by the Amended Objection to Debtor's Claim of Exemption filed on May 10, 2011, objecting to the Debtor's claimed exemption in a Merrill Lynch Individual Retirement Account (Merrill Lynch IRA) in the amount of $61,646.00. In support...

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