In Re Esterson

ORDER ON TRUSTEE’S OBJECTION TO EXEMPTIONS CLAIMED BY DEBTOR

ALEXANDER L. PASKAY, Chief Judge.

This is a Chapter 7 case and the matter under consideration is an Objection to the Debtor’s Claim Exemption filed by the Trustee. The facts relevant to the case as established by the record and set forth at the duly noticed hearing are without dispute, and can be summarized as follows:

Harry R. Esterson, the father of Richard Clinton Esterson (Debtor) died and left a Last Will and Testament (Will). In Item Three the Will provides in pertinent part:

“I direct that the trust estate be delivered to Richard…