MEMORANDUM AND ORDER
ELFVIN, Senior District Judge.
This is an appeal from a decision of Bankruptcy Judge Beryl E. McGuire, which determined that the Exemption of Homestead provided in section 5206 of New York's Civil Practice Law and Rules ("CPLR") applied to the one-half interest in the real property which the debtor-appellee had inherited within 180 days of the filing of her bankruptcy petition. The inherited premises had been the debtor's principal residence...
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