MEMORANDUM OPINION
STEPHEN S. MITCHELL, Bankruptcy Judge.
This matter is before the court on the trustee's objection to the debtors' claimed exemption—or, more precisely, to the increase in the amount of the debtors' claimed exemption—in certain shares of stock in a closely-held business. A hearing was held on June 15, 1995, at which time the court took the matter under advisement. This opinion constitutes the court's findings of facts...
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