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This section contains the nature of the case and procedural background.

D filed a Chapter 13 petition for bankruptcy claiming that certain real estate property and household goods and furnishings held with his non-debtor wife as tenants by the entireties under Florida law was exempt from his creditors pursuant to 11 U.S.C. § 522(b). P objected to this claimed exemption. The bankruptcy court denied P's objection. The district court affirmed that decision. P appealed.

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