Chilton v. Moser, 444 B.R. 548 (E.D. Tex. 2011), rev,g., 426 B.R. 612 (Bankr. E.D. Tex. 2010)

(inherited IRA is exempt asset in bankruptcy; court reasons that inherited IRA holds "retirement funds" in accordance with meaning of 11 U.S.C. Sec. 522(d)(12), and that inherited IRA is tax exempt by virtue of I.R.C. Sec. 408(e)).