OPINION
THOMAS L. PERKINS, Chief Judge.
Like many states, Illinois provides its citizens an exemption in proceeds from the sale of a homestead. It is an "expiring" exemption good for one year after receipt of the proceeds the purpose of which is to permit the proceeds to be reinvested in a new home. One question presented is whether a debtor who claims the exemption in homestead proceeds must intend to reinvest the proceeds in another home. The Court...
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