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MATTER OF ARCEMENT

Bankruptcy No. 89-00987-K.

136 B.R. 425 (1991)

In the Matter of Warren J. ARCEMENT and Nancy D. Arcement, Debtors.

United States Bankruptcy Court, E.D. Louisiana.

December 20, 1991.

Attorney(s) appearing for the Case

Merrill T. Landwehr, Landwehr & Hof, New Orleans, La., for debtors.

Patrick D. Devine, Adams & Reese, New Orleans, La., for ITT.

MEMORANDUM OPINION

THOMAS H. KINGSMILL, Jr., Bankruptcy Judge.

This matter came before the Court on an Objection to Exemption filed on August 6, 1990, by ITT Commercial Finance Corporation (hereinafter "ITT Commercial"), Creditor. A hearing on this matter was held on September 9, 1990, at which time the Court heard statements of counsel. Upon consideration of these statements, the memoranda submitted, the record in the case, and the applicable law, this...

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