Steelstone Industries, Inc. v. McCrum

[¶ 1] Rodney E. McCrum appeals from the judgment of the Superior Court (Aroostook, Pierson, J.) affirming the orders of the District Court (Houlton, Grif-fiths, J.) finding that McCrum’s individual retirement account (IRA) is not exempt from collections of a money judgment because he had not established that it was reasonably necessary for the support of himself and his dependents. McCrum asserts that the District Court erred as a matter of law in allocating to him the burden of proof to establish the exempt status of his IRA funds. Because McCrum failed to make a prima facie showing that the…