Opinion
01-CV-0662E, (00-BK-13479K).
May 13, 2002
MEMORANDUM and ORDER
For the reasons stated in this Court's Memorandum and Order issued contemporaneously herewith in the matter of In re Maurer, 01-CV-0718E, the decision of the United States Bankruptcy Court in the above-captioned Chapter 7 proceeding, which ultimately overruled the appellant-Trustee's objection to the debtor's claimed exemption in her interest in the Deferred Compensation Plan for Employees of the State of New York and Other Participating Public Jurisdictions (the "Plan"), is affirmed. The debtor's interest in the Plan is exempt under New York Debtor and Creditor Law § 282(2)(e).
The Bankruptcy Court initially sustained the Trustee's objection to the debtor's claimed exemption in her interest in the Plan. In re Johnson, 254 B.R. 786 (Bankr.W.D.N.Y. 2000) (ruling on grounds other than section 282(2)(e), which was not raised by the parties) ("Johnson I"). The Bankruptcy Court, however, vacated Johnson I in light of its decision in In re Maurer. 268 B.R. 341 (Bankr.W.D.N.Y. 2001). The same counsel argued the appeals in both In re Maurer and In re Johnson. Indeed, the briefs in both matters were nearly verbatim. It is unnecessary to address the issues raised in Johnson I, and the Court thus declines to do so.
Accordingly, it is hereby ORDERED that the ruling of the United States Bankruptcy Court is affirmed.