Doeling v. Nessa (In Re Nessa)

SCHERMER, Bankruptcy Judge.

Gene W. Doeling, Chapter 7 trustee (the “Trustee”) for the bankruptcy estate of Nancy A. Nessa (the “Debtor”) appeals from an Order Overruling Objection to Exemption. The bankruptcy court 1 overruled the Trustee’s objection to the Debt- or’s claim of an exemption of her inherited IRA account under section 522(d)(12) of the Title 11 of the United States Code (the “Bankruptcy Code”). We have jurisdiction over this appeal from the final order of the bankruptcy court. See 28 U.S.C. § 158(b). For the reasons set forth below, we affirm.

ISSUE

The issue on appeal is whether…