In Re Cluckey

MEMORANDUM AND OPINION AND ORDER

RICHARD L. SPEER, Chief Judge.

This matter comes before the Court after Hearing on Trustee’s Objection to Debtor’s Claim of Exemption. At the Hearing, the Court provided the parties the opportunity to file post-hearing briefs, which both the Trustee and the Debtor have done. For the reasons that follow, this Court finds that the Trustee’s Objection to Debtor’s Claim for Exemption should be overruled.

FACTS

At issue in this case is Debtor’s claim for exemption in three Individual Retirement Accounts (IRAs) totaling Twenty-one Thousand Nine Hundred Forty-eight…