In re Kowalewski

MEMORANDUM OPINION

FINDINGS OF FACT, AND CONCLUSIONS OF LAW

THOMAS S. UTSCHIG, Bankruptcy Judge.

The Abbotsford State Bank (ASB), by William C. Gamoke, has filed an objection to the debtors’ claim of exemptions pursuant to Bankruptcy Rule 4003(b). The debtors appear by Terrence J. Byrne and contest the objection. A hearing was held in this matter on August 20, 1986. The issues have been submitted to the court for determination through briefs.

The court is once again requested to interpret the meaning of Wisconsin Statute §. 815.18(6).

815.18 Property exempt from execution. No property hereinafter…