MEMORANDUM OPINION AND ORDER
WILLIAM A. HILL, Bankruptcy Judge.
This is an adversary case commenced by the Trustee on September 18, 1984, seeking turnover of the present value of the Debtor's United States Coast Guard pension benefits. The Debtor and the United States of America resist the Trustee's efforts, arguing that military pension benefits are not property of the Debtor's estate. The case was tried on February 12, 1985, with the parties stipulating...
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