In Re Billerman

MEMORANDUM OPINION AND ORDER

RICHARD L. SPEER, Bankruptcy Judge.

This cause comes before the Court after Hearing on the Objection of F & J Farm Service, Inc. to Debtors’ Claim of Exemptions and the Objection of F & J Farm Services, Inc. to Debtors’ Motion to Avoid Liens of Central Trust Co. and F & J Farm Services, Inc. After the Hearing, the Court allowed the parties to file Briefs setting forth additional arguments directed to issues raised during the Hearing. The Court has reviewed the exhibits and the arguments of counsel. Based on that review, and for the following reasons, the Court finds…