MEMORANDUM OPINION AND ORDER
CHARLES M. CALDWELL, Bankruptcy Judge.
This Memorandum Opinion and Order constitutes the Court's findings of fact and conclusions of law on the Second Objection to the Claims of Exempt Property filed by Frederick L. Ransier ("Trustee") and the Memorandum in Support of Claimed Exemptions filed on behalf of Joyce M. Hageman ("Debtor"). The dispute involves the effort of the Trustee to administer approximately $60,000.00...
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