MEMORANDUM OPINION AND ORDER
JOEL PELOFSKY, Bankruptcy Judge.
Debtors seek turnover of funds garnished by the United States executing under a pre-petition judgment. The United States concedes that some of the funds were attached during the 90 days prior to filing, constitutes therefore a preferential transfer and should be returned to debtor. The dispute is as to the balance of the funds.
Debtors claim the balance of the garnished funds as exempt...
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