MEMORANDUM OPINION AND ORDER
ARTHUR B. FEDERMAN, Bankruptcy Judge.
The Chapter 7 Trustee, Robert A. Pummill (the "trustee") objects to the tools of the trade exemption claimed by debtor Kathy Ann Carrell with respect to certain transmission cords and rebuild kits used in the operation of a business owned by herself and her husband, debtor Richard Glen Carrell. This is a core proceeding under 28 U.S.C. § 157(b)(2)(B) over which the Court has jurisdiction...
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