MEMORANDUM
JAMES A. GOODMAN, Chief Judge.
I. INTRODUCTION
Robert L. Yee (the "Debtor") filed a Chapter 13 petition February 6, 1992. He voluntarily converted his Chapter 13 case to a case under Chapter 7 on March 26, 1992. On August 10, 1992, he amended Schedule C—Property Claimed as Exempt. On his amended Schedule C, he claimed that, among other things, his individual retirement account ("IRA"), two life insurance policies, and his Polaroid...
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