AMENDED OPINION
RONALD B. KING, Bankruptcy Judge.
The question in this case is whether a sailboat may be claimed as exempt under the "athletic and sporting equipment" category of section 42.002(a)(8) of the Texas Property Code. This Court holds that a sailboat is not included within the Texas exemption for athletic and sporting equipment, and, therefore, the objection to the claim of exemption is sustained and the exemption is disallowed.
Troy D...
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