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IN RE PHILLIPS

Bankruptcy No. 3-85-01072.

60 B.R. 166 (1986)

In re James Howard PHILLIPS, Barbara Jean Phillips, Debtors.

United States Bankruptcy Court, E.D. Tennessee.

March 28, 1986.

Attorney(s) appearing for the Case

John P. Newton, Jr., Knoxville, Tenn., Trustee.

Donald K. Vowell, Knoxville, Tenn., for debtors.

MEMORANDUM

CLIVE W. BARE, Bankruptcy Judge.

At issue is whether Tenn.Code Ann. § 26-2-303 (1980), limiting the state homestead exemption for leaseholds to leasehold estates of more than two years, constitutes a denial of the debtors' right to equal protection of the law under Amendment XIV of the Constitution of the United States.1

I

The debtors, husband and wife, filed a joint voluntary chapter 7 case...

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