MEMORANDUM OPINION AND ORDER
DOUGLAS O. TICE, Jr., Bankruptcy Judge.
The trustee in this chapter 7 case objects to the debtors' claim of a homestead exemption in a federal tax refund in the amount of $8,687.00. Hearing on the objection was held on June 8, 1989.
The facts are essentially undisputed.
The debtors filed their chapter 7 petition on February 17, 1989. On February 23, 1989, the debtors filed in the appropriate Virginia state court...
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