MEMORANDUM OPINION
TERRENCE L. MICHAEL, Bankruptcy Judge.
THIS MATTER comes before the Court pursuant to the Objection to Claim of Exemption (the "Objection") filed by Scott P. Kirtley ("Trustee" or "Kirtley") on August 19, 1998, and Debtor's Response to Trustee's Objection to Claim of Exemption (the "Response") filed by David M. Klaus, Debtor herein ("Debtor" or "Klaus"), on September 11, 1998. An...
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