In re Lantz, 446 B.R. 850 (N.D. Ill. 2011)

(debtors entitled to homestead exemption even though exemption claimed in a year after the year of sale and debtors had no intention to reinvest proceeds in new homestead at time bankruptcy petition filed, which was before the statutory one-year requirement; state law did not require reinvestment or intent to reinvest in new homestead).