OPINION OF THE COURT
DEBEVOISE, Senior District Judge.
The trustee in bankruptcy of the Debtor, Susanne Gutpelet, objected to the Debtor's claimed exemption in money on deposit in two PNC Bank accounts, asserting that the money was the proceeds of real estate, the transfer of which was avoidable pursuant to the provisions of 11 U.S.C. § 548(a). The bankruptcy court sustained the objection. On appeal the district court affirmed. For the reasons set forth...
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