In Re Walls

ORDER SUSTAINING TRUSTEE’S OBJECTION TO DEBTORS’ AMENDED CLAIM OF EXEMPTION

GREGORY F. KISHEL, Bankruptcy Judge.

This Chapter 7 case came on before the Court for hearing on the Trustee’s objection to the Debtors’ claim of exemption in an interest in a Roth Individual Retirement Account. Trustee Michael J. Ianna-cone appeared as objector. The Debtors appeared by their attorney, Michael G. Hamilton. Upon the objection, the Debtors’ response, and the arguments of counsel, the Court makes the following order.

PROCEDURAL BACKGROUND

The Debtors filed a voluntary petition for relief under Chapter 7 on…