MEMORANDUM DECISION
MERLIN S. YOUNG, Bankruptcy Judge.
This matter is before the court upon bankrupt's objection to trustee's report of exempt property. Bankrupt claims a $25,000.00 exemption on certain real property, which exemption is based upon a declaration of homestead filed by bankrupt on March 28, 1975. At that time the value of a homestead exemption in Idaho was $10,000.00. The Idaho legislature in 1979 amended Section 55-1201 I.C. to increase the...
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