MEMORANDUM OPINION AND ORDER DENYING DEBTORS' CLAIM OF EXEMPTION
A. THOMAS SMALL, Bankruptcy Judge.
The matter before the court is the "Objection to Debtors' Claim of Exemptions" filed on May 4, 1988, by David W. Boone, the chapter 7 trustee. A hearing was held in Raleigh, North Carolina, on June 27, 1988, which was attended by the trustee and the attorney for the debtors. The attorney for the debtors reported that she
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