MEMORANDUM DECISION
L. WARDEN HANEL, Bankruptcy Judge.
This matter came for hearing on October 5, 1978 on the bankrupt's objection to the trustee's disallowance of exempt property.
FACTS
Mr. Mehrer, the bankrupt herein, had successfully operated a business of buying and selling hay and grain on the wholesale level under the assumed name of Inland Hay & Grain from approximately 1950 to 1977. In addition to that business Mr. Mehrer became...
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