Chapter 7
MEMORANDUM OPINION ON DEBTORS' CLAIM OF "TOOL OF TRADE" EXEMPTION
Michael G. Williamson, United States Bankruptcy Judge.
Janusz Checiek — one of the Debtors — owns a 100% interest in a Florida corporation. That corporation, in turn, owns a 2006 Volvo truck. The Debtor claims the truck (which is worth $25,000) is exempt as a "tool of trade" under Bankruptcy Code § 522(d)(6). The Trustee concedes that the truck in this...
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