MEMORANDUM OPINION
JOSEPH L. COSETTI, Bankruptcy Judge.
This case was commenced on May 1, 1981. On that date the Debtor filed a Petition in Bankruptcy seeking relief under Chapter 11 of the Bankruptcy Code. The Debtor on his Schedule B-4 elected the federal exemptions. The Debtor died on March 18, 1982. The Debtor is survived by his spouse, Eleanor Bachman. Eleanor Bachman did not join in the Bankruptcy Petition. The bulk
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