MAGILL, Circuit Judge.
The trustee in bankruptcy appeals the district court's decision affirming the bankruptcy court's order allowing the debtors' claim for exemption of postpetition, postconversion proceeds from the leasing of estate farmland. We reverse.
I.
The debtors, George R. and Sharon A. Harris, filed a voluntary chapter 11 petition on November 17, 1986. Among their assets at the time of petition were several parcels of farmland mortgaged...
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