MEMORANDUM OPINION
H. CLYDE PEARSON, Bankruptcy Judge.
This matter comes on upon the filing by CIT Corporation, a creditor, of objections to exemptions claimed by the respective Debtors, James Edward Manicure and Harold Loyd Ringley. After a joint hearing on the objections in the cases, the Court makes the following determination.
In October 1974, Manicure and Ringley formed a partnership under the name of Ringley and Mancuso Coal Producers. The...
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