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.

976034P.pdf   10/14/1997  Nadine F. Eilbert  v.  David Dennis Pelican
   U.S. Court of Appeals Case No:  97-6034
   Southern District of Iowa   
   Bankruptcy Appellate Panel. Bankruptcy court order disallowing claimed
   exemption in an annuity affirmed; annuity payment was not made on account
   of her age under Iowa law.