MEMORANDUM OPINION
BLACKWELL N. SHELLEY, Bankruptcy Judge.
This matter came before the Court on the objection by Elmer A. Hughes and Marilyn T. Hughes to an exemption claimed by the debtors of a forty-year-old Chesapeake deadrise workboat valued in the amount of $1,500.00 and claimed exempt under Va. Code § 34-26. That section provides an exemption to an oysterman or fisherman of his boat and tackle not exceeding $1,500.00 in value and if the...
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