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IN RE POPA

Bankruptcy No. 96 B 22630.

218 B.R. 420 (1998)

In re Luciano POPA, Debtor.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

March 10, 1998.

Attorney(s) appearing for the Case

Ronald R. Peterson, David R. Seligman, Jenner & Block, Chicago, IL, Trustee for Bankruptcy Estate.

Xiaoming Wu, Peter Francis Geraci, Chicago, IL, for Debtor.

D. Patrick Mullarkey, Tax Division (DOJ), Washington, DC, District Counsel, Internal Revenue Service, District Director, Internal Revenue Service, Samuel D. Brooks, Stacy Hallett, Trial Attorney, Tax Division, Assistant U.S. Attorney, Chicago, IL, for IRS.

MEMORANDUM OPINION

RONALD BARLIANT, Bankruptcy Judge.

INTRODUCTION

The Debtor filed a motion to compel the trustee to abandon the estate's interest in his residence. He contends that, after deducting his and his wife's homestead exemptions, there is no equity in the property. The chapter 7 trustee objected on the grounds that the non-debtor spouse, because she is not in title, is not entitled to a homestead exemption. The Trustee...

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