OPINION
HALL, Bankruptcy Judge.
The bankruptcy trustee seeks reversal by this Court of a bankruptcy court decision allowing the debtor to exempt certain personal property under Colorado's "tools of trade" exemption. The trustee objected to the claimed exemption on the ground that the debtor's business was not a "gainful occupation," as required by the exemption statute, because it was not "profitable" as of the date of the petition. We affirm the bankruptcy...
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