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IN RE JAMES

No. 12-13300.

489 B.R. 731 (2013)

In re Delorese Juanette JAMES, Debtors.

United States Bankruptcy Court, E.D. Tennessee, Southern Division.

February 22, 2013.

Attorney(s) appearing for the Case

Thomas E. Ray, Samples Jennings Ray and Clem, Chattanooga, TN, for Debtor.

MEMORANDUM

SHELLEY D. RUCKER, Bankruptcy Judge.

The trustee Jerrold D. Farinash ("Trustee") objects to the claim of exemption relating to the IRA of debtor Delorese Juanette James ("Debtor") pursuant to 11 U.S.C. § 522 and Federal Rule of Bankruptcy Procedure 4003. [Doc. No. 24]. The Debtor has responded to the objection and claims that all funds in her two individual retirement accounts ("IRAs") at First Tennessee...

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