MEMORANDUM OPINION
TIMOTHY J. MAHONEY, Bankruptcy Judge.
This matter came on for a hearing on January 31, 1986, in Omaha, Nebraska upon the creditor's motion to reconsider the court's order of December 9, 1985, wherein the lien of ITT Financial Services was avoided.
Facts
Debtors filed their voluntary petition under Chapter 7 of the Bankruptcy Code on July 31, 1985. On Schedule B-4, debtors claimed as exempt:
cash...
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