CASSEL, Judge.
INTRODUCTION
In this appeal, we consider whether a judgment debtor may assert the in-lieu-of-homestead exemption, provided by Neb. Rev.Stat. § 25-1552 (Cum.Supp.2006), in response to a garnishment summons against the judgment debtor's bank account. Because such exemption is authorized by statute and supported in case law and long-established practice, we reverse the judgments of the courts below and remand the cause for further proceedings...
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