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MATTER OF ARMSTRONG

Bankruptcy No. BK86-3714.

93 B.R. 197 (1988)

In the Matter of David and Hannah ARMSTRONG, Debtors.

United States Bankruptcy Court, D. Nebraska.

As Corrected December 2, 1988.

Attorney(s) appearing for the Case

Douglas Quinn of McGrath, North, Mullin & Kratz, P.C., Omaha, Neb., for trustee and the Bank of Hemingford.

Michael Helms of Schmid, Mooney & Frederick, P.C., Omaha, Neb., for debtors.

MEMORANDUM

TIMOTHY J. MAHONEY, Chief Judge.

Trial was held on July 6, 1988, on creditor and trustee objections to exemptions claimed by the debtors. The parties provided post-trial argument and briefs which the Court has now considered. This memorandum constitutes the Court's findings of fact and conclusions of law required by Bankr.R. 7052.

Facts

The debtors filed a Chapter 11 petition on December 31, 1986, and voluntarily converted...

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