MEMORANDUM DECISION AND ORDER
PAUL HYMAN, Jr., Bankruptcy Judge.
THIS MATTER came before the Court on October 31, 1996, upon the Trustee's Objections to Exemptions filed by Daniel Bakst, the Chapter 7 Trustee. The issues before the Court are whether the Debtor's claimed exemptions relating to homestead and a Paine Webber SEP/IRA account are proper under applicable law. The Court, having heard the testimony, examined the evidence presented, observed...
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