MEMORANDUM OPINION AND ORDER
JERRY VENTERS, Bankruptcy Judge.
The issue before the Court in this Chapter 7 proceeding is whether the Debtors, William Ashley Moore and Kim Marie Moore ("Debtors"), are entitled to claim a $1,000.00 exemption in an all-terrain vehicle ("ATV") as a motor vehicle. After review and consideration of the applicable law, the Court concludes that the Debtors
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