MEMORANDUM OF DECISION
WILLIAM C. HILLMAN, Bankruptcy Judge.
I. INTRODUCTION
The matters before the Court are the Objection by Trustee to Debtor's [sic] Claim of Exemption (the "Objection") filed by Debora A. Casey (the "Trustee"), Chapter 7 trustee of the estate of Peter C. ("Mr. Ellis") and Carole A. Ellis ("Mrs. Ellis") (collectively, the "Debtors"), the Debtors' Opposition to Objection by Trustee to Debtors' Claim of...
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