Legal Opinion

In re McPheeters

United States Bankruptcy Court, D. Kansas

Decided March 21, 1995No. Bankruptcy No. 93-20821-7Published

1Opinion of the Court

MEMORANDUM OPINION1

JOHN T. FLANNAGAN, Bankruptcy Judge.

Debtor Priscilla Jane McPheeters claims an exemption under K.S.A. § 60-2304(e) for the Mary Kay cosmetics inventory that she sells in the course of her occupation.2 The trustee contests the exemption claim. For the reasons stated, the Court rules that the inventory is not exempt.3

*681The exact language of K.S.A. § 60-2304(e) applicable here comes from the 1988 amendments to the statute:

Every person residing in this state shall have exempt from seizure and sale upon any attachment, execution or other process issued from any court in this…

2Cases cited11 opinions

  1. In Re Curtis Neal Heape and Billie Jean Heape, Debtors. Curtis Neal Heape and Billie Jean Heape, Debtors-Appellants v. Citadel Bank of IndependenceCourt of Appeals for the Tenth Circuit · 1989
  2. In Re CurrieDistrict Court, D. Kansas · 1983
  3. Bequillard v. BartlettSupreme Court of Kansas · 1877
  4. Reeves & Co. v. BascueSupreme Court of Kansas · 1907
  5. Jenkins v. McNallSupreme Court of Kansas · 1882

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