Texas Court of Appeals, 14th District (Houston) April 23, 1998, 14-97-00560-CV (Lozano v. Lozano)

YATES, Justice,

concurring and dissenting.

I respectfully dissent to the majority’s resolution of appellant’s first point of error. The exempt status of the Minnesota Mutual IRA is controlled by a prior decision of this court, Rucker v. Rucker, 810 S.W.2d 793, 795-96 (Tex.App.—Houston [14th Dist.] 1991, writ denied). In that case, this court interpreted Section 42.