SOUTER, Associate Justice.
In this direct appeal under 28 U.S.C. § 158(d)(2)(A) from the United States Bankruptcy Court for the District of Massachusetts, Kenneth Malley, the debtor in a Chapter 7 liquidation proceeding, see 11 U.S.C. §§ 701-784, appeals from an order issued in reliance on 11 U.S.C. § 105(a) surcharging his interest in property listed as exempt. The issue is whether § 105(a) authorizes a charge against the value of...
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