ORDER
JACOB DIM, Bankruptcy Judge.
The above entitled matter came on for hearing before the Honorable Jacob Dim, Bankruptcy Judge, on March 9, 1981 on the objection of the trustee, William I. Kampf to the exemptions claimed by the debtor. The debtor was represented by James Skonnard.
The facts were stipulated by both the debtor and the trustee. The sole issue presented to this Court is the interpretation of Minn.Stat. § 550.37 subd. 12a as applied...
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