MEMORANDUM OPINION
BLACKWELL N. SHELLEY, Bankruptcy Judge.
This matter came before the Court on the objection by William C. Parkinson, Jr., the Chapter 7 trustee, to certain exemptions claimed by the debtor, B.K. Allen ("the debtor"). The debtor responded to the trustee's objection to the claimed exemptions and a hearing was held in this Court on April 16, 1985. At the hearing, the Court heard the testimony of the debtor and the arguments of the trustee...
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