MINUTES OF HEARING, FINDINGS, CONCLUSIONS AND ORDER ON TRUSTEE'S OBJECTION TO CLAIM OF EXEMPTION
JOHN F. McGRATH, Bankruptcy Judge.
The Chapter 7 petition in bankruptcy was filed on April 20, 1981. Prior to the petition, on March 31, 1981, the Debtor had closed the doors to her business. At the time of filing the Debtor was not using the inventory to create income for herself in any way. Schedule B-4 set forth inventory exemptions pursuant to 11 U.S.C. §...
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