MEMORANDUM OPINION
BLACKWELL N. SHELLEY, Bankruptcy Judge.
Douglas O. Tice, Jr., Trustee in Bankruptcy, for Mary Cartterll Williams, in his report on exempt property filed herein, declined to set apart as exempt that property claimed by the Bankrupt as exempt to which the Bankrupt made a timely exception. Upon request of the Court, the parties submitted briefs in argument. The facts not being in dispute, this matter is now before the Court for determination...
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