MEMORANDUM OF INTENDED DECISION
SEYMOUR J. ABRAHAMS, Bankruptcy Judge.
At the hearing on the trustee's objection to the debtors' claim of exemption, James Grube appeared as attorney for the trustee, John S. Huffman, and Nancy Kepple appeared as attorney for the debtors. The parties have filed briefs on the issues considered here, and the court now makes the following memorandum of intended decision.
The factual matters are not disputed. On December...
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