DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

106009P.pdf   04/09/2010  Gene W. Doeling  v.  Nancy A. Nessa
   U.S. Court of Appeals Case No:  10-6009
   U.S. Bankruptcy Court for the District of Minnesota   
   [PUBLISHED] [Schermer, Author, with Venters and Saladino,
   Bankruptcy Judges]
   Bankruptcy Appellate Panel. Bankruptcy court did not err in finding
   debtor's inherited IRA qualified as exempt under Section 522(d)(12) of
   the Code as the funds were retirement funds and the account in which
   they were held was tax exempt under IRC Section 408.