In Re Priebe

DENNIS D. O’BRIEN, Bankruptcy Judge.

This matter is before the Court on the trustee’s objection to certain exemptions claimed by the Debtors. Cyril J. Bernardy represents the Debtors; and Charles W. Ries, trustee, represents himself. Based upon memoranda of counsel, and upon all the records and files herein, the Court being fully advised in the matter now makes this Order pursuant to the Federal and Local Rules of Bankruptcy Procedure.

I

The Debtors are farmers who filed for relief under 11 U.S.C. Chapter 7 on May 5, 1986. In their original Schedule B-4, they claimed 80 acres of farm land exempt…