OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
The issue before us is whether the debtor-wife can claim, in addition to her own federal "homestead" exemption of $7,500.00, the federal homestead exemption of the debtor-husband, who, together with his wife, had elected the federal exemptions at the time they filed their joint petition under chapter 7 of the Bankruptcy Code ("the Code"); but who had died after said filing and election of exemptions. We conclude...
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