In Re Friedman

OPINION

EMIL F. GOLDHABER, Bankruptcy Judge:

The issue before us is whether the debt- or-wife can claim, in addition to her own federal “homestead” exemption of $7,500.00, the federal homestead exemption of the debtor-husband, who, together with his wife, had elected the federal exemptions at the time they filed their joint petition under chapter 7 of the Bankruptcy Code (“the Code”); but who had died after said filing and election of exemptions. We conclude, pursuant to section 522(b)(2)(B) of the Code and Bankruptcy Rule 1016, that the right to claim the exemption on behalf of the…