MEMORANDUM OPINION
LARRY E. KELLY, Bankruptcy Judge.
On the 6th day of November 1986 came on to be considered the Trustee's Objection to Exemptions; and
It appearing to the Court that it has jurisdiction over this proceeding as a core proceeding under the provisions of 28 U.S.C. § 157(b)(2)(B); and
The Court, having reviewed the factual stipulations submitted by the parties, the briefs and argument of counsel, makes the following findings...
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