MEMORANDUM OPINION AND ORDER
RICHARD L. SPEER, Bankruptcy Judge.
This cause comes before the Court upon Trustee's Response to Debtor's Claim of Exemptions Pursuant to 11 U.S.C. § 522(b)(2)(B). A Hearing was held on December 21, 1992. At the Hearing, the parties were afforded the opportunity to present evidence and arguments they wished the court to consider in reaching its decision. The Court has reviewed the arguments of counsel, exhibits, relevant...
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