
118 B.R. 671 (1990)
In re Leroy Calvin HALL and Versailene Hall, Debtors.
Bankruptcy No. IP89-6729-RWV-13.
United States Bankruptcy Court, S.D. Indiana, Indianapolis Division.
September 7, 1990.
Robert A. Brothers, William L. Price, Indianapolis, Ind., for debtors.
Douglas J. Hannoy, Feiwell & Associates, Russell D. Pinkerton, District Counsel Office, I.R.S., Gerald A. Coraz, Asst. U.S. Atty., Indianapolis, Ind., for I.R.S.
ORDER OVERRULING OBJECTION TO CLAIM OF IRS SUSTAINING IRS'S OBJECTION TO PLAN, AND SETTING DEADLINE FOR AMENDMENT OF PLAN
RICHARD W. VANDIVIER, Bankruptcy Judge.
This matter comes before the Court on the Objection to Claim of Internal Revenue Service ("the Objection to Claim") filed by the Debtors on January 3, 1990, and on the Objection to Confirmation of Debtors' Plan ("the "Objection to Plan") filed by the Internal Revenue Service ("the IRS") on November 13, 1989. Theproperty as of the commencement of a case. True, the debtor may, in the course of the bankruptcy, exempt certain property from the estate under section 522(b), but as of the commencement of the case, the estate has an interest in all of the debtor's property, including property subject to the debtor's exemption rights. The Lassiter court held that at the time of the confirmation *674 hearing, exemption had already been effected and the estate no longer had an interest in the property. Id. at 123. This Court, however, concludes that the commencement of the case (or the time when property is first brought into the estate) is the appropriate time for determining whether the estate has an interest in property that is later exempted. See In re