AMENDED MEMORANDUM OPINION AND ORDER
STEPHEN J. COVEY, Bankruptcy Judge.
On the motion of Debtor to Amend Judgment brought pursuant to Bankruptcy Rule 9023, the Court has reconsidered part of its earlier Memorandum Opinion and Order dated November 1, 1989, and amends that opinion and order to read as follows:
This matter comes on before the Court on the motion of the Trustee for disallowance of the Debtor's claimed exemption of two individual retirement...
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