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                        as a courtesy to the reader. They are not part of the opinion of the court.

136026P.pdf   11/04/2013  Terri A. Running  v.  Joseph Matthias Miller
   U.S. Court of Appeals Case No:  13-6026
   U.S. Bankruptcy Court for the District of Minnesota - St. Paul   
   [PUBLISHED] [Federman, Author, with Saladino and Schermer, Bankruptcy 
   Judges] 
   Bankruptcy Appellate Panel. The Bankruptcy Court did not err in holding 
   that an annuity owned by debtor qualified as an "individual retirement 
   annuity" under Section 408(b) of the Internal Revenue Code and was, 
   therefore, exempt under Section 522(b)(3)(C) of the Bankruptcy Code.