MEMORANDUM
TIMOTHY J. MAHONEY, Chief Judge.
Trial was held on July 9, 2004, in Omaha, Nebraska, on U.S. Bank's objection to exemptions (Fil. # 49) and motion to alter, amend, and reconsider order overruling objection to IRA exemption (Fil. # 94), and resistance by the debtor (Fil. # 100).
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