MEMORANDUM OPINION AND ORDER
FRANK W. KOGER, Bankruptcy Judge.
This Chapter 7 bankruptcy hearing arises over a simple appearing but rather complex issue as to whether two debtors who are husband and wife can both claim simultaneously the head of family exemption. The facts are quite simple. Debtors filed their voluntary petition in Chapter 7 on January 21, 1986, filed their schedules (including exemptions) on February 21, 1986, had an otherwise uneventful...
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