MEMORANDUM OF DECISION
JAMES A. GOODMAN, Bankruptcy Judge.
The debtor on January 13, 1982 filed an amended Schedule, in which he claimed exemptions in a 1978 Ford Bronco motor vehicle and in a Massey Ferguson Garden Tractor pursuant to Me.Rev.Stat.Ann. tit. 14, § 4422(16). The trustee filed an objection to the claimed exemption in the Bronco on January 28, 1982, and to the claimed exemption in the tractor on February 1, 1982. A hearing was held on April...
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