OPINION
DAVID W. HOUSTON, III, Bankruptcy Judge.
On consideration of the objection to exemption filed by the Trustee, Jacob C. Pongetti, hereinafter referred to as Trustee; all parties being represented by their respective attorneys of record; on proof before the Court; and the Court having heard and considered same, finds as follows, to-wit:
I.
The Debtor, William D. Curtis, purchased a new 1982 International truck-tractor, VIN 1HTL23278CGA18346...
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