MEMORANDUM OF DECISION
ALAN JAROSLOVSKI, Bankruptcy Judge.
For several years, debtor Gene Vigil and his wife operated a garage. The debtor worked as the mechanic, and his wife did the office work and kept the books. Prior to bankruptcy, they terminated the business and separated. The debtor listed his occupation as "unemployed."
The issue before the court is whether the debtor can exempt $4,450.00 worth of automotive tools and equipment. He has claimed...
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