MEMORANDUM OPINION AND ORDER SUSTAINING OBJECTION TO EXEMPTIONS
ROBERT A. MARK, Bankruptcy Judge.
Antonio Zamora, one of the co-debtors in this Chapter 7 case, is a sole practitioner attorney who also owns and manages a small marina business. He seeks to exempt receivables from his law practice and certain money in bank accounts which were derived from either his law practice or from the operation of the marina. The Chapter 7 Trustee ("Trustee") filed...
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