MEMORANDUM OPINION
LARRY E. KELLY, Bankruptcy Judge.
On the 3rd day of August, 1988, this Court heard the objections of the Trustee to certain real and personal property exemptions claimed by Donald E. Peters and Carolyn J. Peters, (hereinafter "Debtors"). The real property is located in Sao Paulo, Brazil and it is the location of the real property, outside of the State, which forms the basis of the Trustee's objection. The objection to the personal property...
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