MEMORANDUM OF DECISION
BILL G. PARKER, Chief Judge.
These matters are before the Court upon similar objections by the Chapter 7 Trustee, Daniel J. Goldberg ("Trustee"), to the claim of exemptions filed by each of the debtors in their respective cases. Based upon the evidence and legal argument presented at the hearing on this matter, the Court concludes that the Trustee's objections should be sustained in part and overruled in part.
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