McFarland v. Wallace (In re McFarland)

*258ORDER

HONORABLE J. RANDAL HALL, UNITED STATES DISTRICT JUDGE, SOUTHERN DISTRICT OF GEORGIA

This bankruptcy appeal asks the Court to determine whether Appellant-Debtor Thomas McFarland’s annuity is part of his bankruptcy estate and whether res judica-ta bars McFarland from making this argument. The Bankruptcy Court ruled that res judicata barred McFarland’s argument and, reaching the merits, that his annuity is property of the bankruptcy estate. The Court AFFIRMS the Bankruptcy Court on both grounds.

I. BACKGROUND

Debtor-Appellant Thomas McFarland filed for Chapter 7 bankruptcy on February 2,…