In Re Harold Dubroff, Debtor. Harold Dubroff v. First National Bank of Glens Falls, Creditor-Appellee, Gregory Harris, Trustee, Trustee-Appellee
Court of Appeals for the First Circuit
1Opinion of the Court
WALKER, Circuit Judge:
Debtor-Appellant Harold Dubroff appeals from an order entered on May 5,1996 in the United States District Court' for the Northern District of New York (Frederick J. Scullin, Jr., Judge) denying debtor’s claim that his individual retirement account (“IRA”) is exempt from his bankruptcy estate under N.Y. Debt: & Cred. Law § 282(2)(e). The decision of the district court affirmed an order entered on June 15,1995 in the United States Bankruptcy Court for the Northern District of New York (Robert E. Littlefield, Jr., Bankruptcy Judge).
The sole issue presented on appeal is…
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