OPINION AND ORDER
WILLIAM V. ALTENBERGER, Bankruptcy Judge.
This matter came on to be heard on the Trustee's objection to the debtor's claim of exemptions. The debtor and his wife owned their residence in joint tenancy. The joint tenancy was severed when, as part of an estate plan, they conveyed their residence to a land trust, with each receiving an undivided one-half beneficial interest in the land trust. Subsequently, the debtor's wife died, leaving all...
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