MEMORANDUM AND ORDER
PATRICK F. KELLY, District Judge.
This is an appeal by the debtors, Dr. Jerome Sayler and Margaret Sayler, from the bankruptcy court's ruling sustaining the trustee's and creditors' objections to the exemption of the cash values of certain life insurance policies purchased by Dr. Sayler. This is the second appeal to this court by the debtors herein. In the first appeal, as in the instant case, the debtors sought reversal of the bankruptcy...
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