Simpson

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

IN THE MATTER OF BRUCE EDWARD 

HOWARD SIMPSON,

Debtor. No. 07-15626 BAP No.

BRUCE EDWARD HOWARD SIMPSON,  EC-06-01198-

Appellant. DMoPa v. OPINION MICHAEL F. BURKART, Trustee, Appellee.  Appeal from the Ninth Circuit Bankruptcy Appellate Panel Pappas, Montali, and Dunn, Bankruptcy Judges, Presiding

Argued and Submitted October 20, 2008—San Francisco, California

Filed February 23, 2009

Before: J. Clifford Wallace, Sidney R. Thomas, and Susan P. Graber, Circuit Judges.

Opinion by Judge Thomas

2129 2132 IN THE MATTER OF SIMPSON

COUNSEL

H. Lee Horner, Jr., Goldstein, Horner & Horner, Cortaro, Ari- zona, for the debtor-appellant.

Michael F. Burkart, Chapter 7 Trustee, Carmichael, Califor- nia, appellee pro se.

OPINION

THOMAS, Circuit Judge:

Debtor Bruce Simpson claims that his single-premium annuity is exempt property. His bankruptcy trustee objected to the exemption, the bankruptcy court sustained the objection, and the Bankruptcy Appellate Panel (“BAP”) affirmed. We conclude that, under the circumstances presented by…