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IN RE LEVY

Bankruptcy No. 95-22861-BKC-PGH, Adversary No. 95-1597-BKC-PGH-A.

221 B.R. 559 (1998)

In re Marco LEVY, Debtor. ATTORNEY GENERAL OF QUEBEC, Plaintiff, v. Marco LEVY, Defendant.

United States Bankruptcy Court, S.D. Florida, Fort Lauderdale Division.

March 27, 1998.

Attorney(s) appearing for the Case

Steven R. Brownstein, Coral Gables, FL, for Debtor.

Lucy C. DiBraccio, Hollywood, FL, Trustee.

MEMORANDUM OPINION

JAMES G. MIXON, Bankruptcy Judge.

This matter is before the Court upon the complaint of the Province of Quebec ("Quebec"), which seeks the denial of a discharge to Marco Levy ("Debtor"), and upon the objections lodged by Quebec and Lucy C. DeBraccio ("Trustee") to the Debtor's claimed exemptions.

Both matters having been consolidated for trial on the merits, a hearing took place on May 20 and 21, 1997, in Miami, Florida...

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