OPINION
EDWIN F. FLOWERS, Bankruptcy Judge.
Homer G. Walters, the Debtor, claimed unmatured life insurance policies on the life of his son as exempt under the provisions of 11 U.S.C. § 522(d)(7). His son died one week after the Debtor filed a voluntary petition in bankruptcy and benefits in the sum of $115,380.00 have been paid to the Debtor. The Trustee and BancOhio National Bank, a creditor of the estate, object to allowance of the proceeds from the...
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