Since the Goff court was not faced with this issue, that part of its opinion is dicta. The court in Goff examined the legislative history of 11 U.S.C. § 522(b)(2)(A) and cited a list of illustrative property which might be exempted under other federal laws. The list is found in the House and Senate reports to § 522 and contains the following examples: Foreign Service Retirement and Disability payments, 22 U.S.C. 1104; Social security payments, 42 U.S.C. 407; Injury or death compensation payments from war risk hazards, 42 U.S.C. 1717; Wages of fishermen, seamen, and apprentices, 46 U.S.C. 601; Civil service retirement benefits, 5 U.S.C. 729, 2265; Longshoremen’s and Harbor Workers’ Compensation Act death and disability benefits, 33 U.S.C. 916; Railroad Retirement Act (Bankr.D.Kan.1982) (<HOLDING>). The Goff court then sided with the result in
holding that there is no need to consider exemption 6 separately if information was compiled for law enforcement purposes because exemption 7c constitutes broader protection so any information falling under exemption 6 is covered by exemption 7c holding act qualifies as exemption statute under exemption 3 holding one who claims tax exemption has burden of showing entitlement to exemption holding a debtors claim for loss of consortium to be entitled to an exemption under the oklahoma exemption statute and collecting other bankruptcy decisions recognizing a debtor spouses loss of consortium as the basis for allowing an exemption under federal and various state exemption statutes holding that erisaqualified plans are within the statutory exemption