MEMORANDUM OPINION
WILSON, District Judge.
Debtor, William A. Bryant, appeals the United States Bankruptcy Court's ruling that neither good cause nor excusable neglect exists to justify Bryant's untimely filing of Schedule C, listing his exemptions, and that Bryant's exemptions are, therefore, waived. Bryant asserts that the bankruptcy court should have permitted the late filing for cause shown and excusable neglect, argues that appellees, W. Alan Smith...
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