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IN RE SMITH

Bankruptcy No. 3-86-1121.

68 B.R. 581 (1986)

In re Douglas F. SMITH and Kathryn J. Smith, Debtors.

United States Bankruptcy Court, D. Minnesota, Third Division.

December 8, 1986.

Attorney(s) appearing for the Case

Steve Bergeson, Jordon, Minn., for debtors.

Michael J. Iannacone, St. Paul, Minn., Trustee.

MEMORANDUM ORDER

DENNIS D. O'BRIEN, Bankruptcy Judge.

This matter is before the Court on the trustee's objection to Debtors' claimed exemptions. Appearances are as noted in the record. Based upon testimony at hearing, September 15, 1986, arguments and briefs of counsel and upon all the records and files herein, the Court now being fully advised in the matter makes this Order pursuant to the Federal and Local Rules of Bankruptcy Procedure.

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