MEMORANDUM OPINION
MARTIN V.B. BOSTETTER, Jr., Bankruptcy Judge.
The debtors herein have filed a complaint for declaratory judgment seeking a ruling from this Court that Section 34-17 of the Code of Virginia is unconstitutional. The case arises from an attempt by the debtors to amend Schedule B-4 of their petition in bankruptcy and claim as exempt anticipated federal and state income tax refunds. The Trustee in Bankruptcy objects to the amendment.
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