MEMORANDUM
TIMOTHY J. MAHONEY, Chief Judge.
Hearing was held in Lincoln, Nebraska, on October 7, 2004, on the Chapter 7 trustee's objection to exemption (Fil.# 9) and resistance by the debtors (Fil.# 12). Andrew Snyder appeared for the debtors, and Philip Kelly appeared as Chapter 7 trustee. This memorandum contains findings of fact and conclusions of law required by Federal Rule of Bankruptcy Procedure 7052 and Federal Rule of Civil Procedure 52...
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