MEMORANDUM OPINION
ARTHUR B. FEDERMAN, Bankruptcy Judge.
Both of these cases involve an Objection to Claim of Exemption filed by creditors of the estates. The facts and legal issues are almost identical in the two cases, therefore, a combined hearing was held on September 4, 1998. This is a core proceeding under 28 U.S.C. § 157(b)(2)(B) over which the Court has jurisdiction pursuant to 28 U.S.C. § 1334(b), 157(a), and 157(b)(1). The following...
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