OPINION AND ORDER
JOHN J. THOMAS, Bankruptcy Judge.
The facts are not in dispute and are stipulated to in document # 65 filed January 9, 1996.
The Debtors, Rodney and Shirley Snyder, trading as Bowman's Super Service, filed for relief pursuant to chapter eleven on July 31, 1995. On Schedule C of their petition, the Debtors claimed as exempt their interest in two separate IRAs in the total amount of Three Thousand Eight Hundred Thirty and 01...
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