In re Kern

MEMORANDUM OPINION

Paul M. Black, UNITED STATES BANKRUPTCY JUDGE

This matter comes before the Court on the objection filed by Christopher T. Mi-cale, Chapter 13 Trustee (the “Trustee”), to exemptions claimed by the Debtors, Cecil L. Kern and Wanda Faye Kern (the “Debtors”). An evidentiary hearing was held November 14, 2017. The matter was fully briefed and is ripe for decision. This case presents the unique set of circumstances where the Debtors have claimed Virginia exemptions, but live close to the Virginia-Tennessee state line. They have taken steps toward changing their residence across the…