Roger Schlossberg, Trustee-Appellant v. Jean Barney, Debtor-Appellee

Affirmed by published opinion. Judge DUNCAN wrote the opinion, in which Judge WIDENER and Judge FLANAGAN joined.

OPINION

DUNCAN, Circuit Judge:

Appellant Roger Schlossberg, Chapter 7 Bankruptcy Trustee (“Appellant”), challenges the order of the district court affirming the bankruptcy court in overruling his objection to an exemption asserted by the debtor, appellee Jean Barney (“Appel-lee”). 1 Appellant argues that the district court erred in not allowing him to assert the rights of the Internal Revenue Service (“IRS”) as a hypothetical creditor in objecting to Appellee’s claim of exemption from…