MEMORANDUM DECISION ON APPEAL
KANE, Senior District Judge.
This case is before me on debtor's appeal from a ruling by the bankruptcy court sustaining the chapter 7 trustee's objection to the debtor's claim of exemption. The bankruptcy court held that when a chapter 13 case is converted to one under chapter 7, exemption law in effect as of conversion date is controlling, not exemption law as of date of initial chapter 13 filing. In re Marcus,
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