District Court, E.D. Virginia December 15, 2000, CIV. A. 3:99CV287 (Phillips v. Bottoms)

MEMORANDUM OPINION

PAYNE, District Judge.

This appeal was prompted by a decision of the Bankruptcy Court which overruled in part, and sustained in part, the trustee’s objections to the debtors’ claim that an interest in an investment retirement account (“IRA”) was exempt from inclusion in the bankrupt estate. Keith L.