MEMORANDUM OPINION
MARVIN ISGUR, Bankruptcy Judge.
For the reasons set forth below, Harris County's Objection to Exemption [docket no. 35] is sustained. Pursuant to FED. R. BANKR.P. 7052, the following constitute the Court's findings and conclusions.
Background
On January 11, 2005, the Debtor filed a petition for relief under chapter 13 of the Bankruptcy Code. On March 17, 2005, the...
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