ORDER
LARRY LESSEN, Bankruptcy Judge.
This matter comes before the Court on the Trustee's Report of Exempt Property. The issues in this case are whether Debtors may exempt a portion of the value of a truck under § 12-1001(b) of Illinois' personal property exemption statute, Ill.Ann.Stat. ch. 110, § 12-1001(b) (Smith-Hurd 1983), and whether Debtors may each exempt two vehicles under § 12-1001(c) of Illinois' personal property exemption statute...
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