MEMORANDUM OPINION
JOHN C. MINAHAN, Jr., Bankruptcy Judge.
THIS MATTER comes before the Court on the Objection to Debtors' Claim of Exemption by the Farmers State Bank & Trust Co., Aurora, Nebraska (Fil. # 69, July 14, 1987). A hearing was held on this matter on October 27, 1987. Rick D. Lange of Rembolt, Ludtke, Parker & Berger, Lincoln, Nebraska, represented the creditor. Clay B. Statmore, Lincoln, Nebraska represented the Debtors. A Stipulation...
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