ORDER DENYING EXEMPTION
ELIZABETH E. BROWN, Bankruptcy Judge.
This matter is before the Court on the Chapter 13 Trustee's Objection to one of the Debtors' exemptions. After a non-evidentiary hearing, the parties submitted this matter to the Court, without asserting any dispute as to material facts. The Court has jurisdiction over this matter pursuant to 28 U.S.C. § 1334(b) and it is a core proceeding. 28 U.S.C. § 157(b)(2).
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