MEMORANDUM OF DECISION
WILLIAM C. HILLMAN, Bankruptcy Judge.
I. INTRODUCTION
The matter before the Court is the "Restated Objection to Claim of Exemption" (the "Objection") filed by William C. Roberts ("Roberts") and the "Opposition of Debtor to Objection to Claim of Exemption" (the "Opposition") filed by Marie A. D'Italia (the "Debtor").
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