AMENDED MEMORANDUM OPINION1
MARVIN ISGUR, Bankruptcy Judge.
For the reasons set forth below, the Court holds that (i) the Texas Debtors are eligible for North Carolina's exemptions pursuant to § 522(b)(3)(A) and (ii) the Debtors are ineligible to exempt any property under § 522(b)(3)(B) and either North Carolina or Texas law. Accordingly, pursuant to § 522(b)(3)(A), the Debtors may exempt $70,000.00 of value...
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