In re Vandeberg

MEMORANDUM ON TRUSTEE’S OBJECTION TO CLAIMS OF EXEMPTION

RICHARD STAIR, Jr., Bankruptcy Judge.

Maurice K. Guinn, the Chapter 7 Trustee (Trustee), filed an Objection to Claims of Exemption on April 11, 2001. Subsequently, an Objection to Amended Claims of Exemption (collectively, the “Objection”) was filed by the Trustee on May 17, 2001. A Pretrial Order dated June 13, 2001, fixes the issues to be resolved by the court as follows:(1) Is the debtor’s interest in a Fidelity Investments[ ] Roth IRA exempt pursuant to TenmCode Ann. § 26-2-105?

*583(2) May the debtor exempt the $500.00 in her checking…