MEMORANDUM OPINION
MORRIS SHEPPARD ARNOLD, District Judge.
I.
On March 28, 1988, Geraldine Powell filed a voluntary bankruptcy petition in the United States Bankruptcy Court for the Western District of Arkansas. Powell stated under penalty of perjury that her land at Route 5, Box 108 ("Box 108") in Nashville, Arkansas was covered by the Arkansas homestead exemption, A.C.A. § 16-66-210 (1989 Supp.), and therefore could not be attached by creditors...
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