MEMORANDUM OF OPINION
ARTHUR I. HARRIS, Bankruptcy Judge.
This matter is currently before the Court on the trustee's objection to the debtors' claim of exemptions. On September 14, 2010, the Court heard argument on the trustee's objection and the debtors' response. The parties were given an opportunity to file supplemental briefs by September 30, 2010, and then the Court took the matter under advisement. Neither party chose to file a supplemental brief....
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