MEMORANDUM-OPINION
J. WENDELL ROBERTS, Chief Judge.
The matter presently before this Court concerns Debtor, Ina Belle Brown's ("Brown"), 1994 federal earned income credit of $1,887.00. Brown has claimed an exemption under K.R.S. 205.220 of the tax credit, to which the Trustee has objected. Having reviewed the briefs filed by both parties, as well as having considered the arguments presented by counsel at the hearing on this matter on March 16, 1995...
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