OPINION
MARY P. GORMAN, Bankruptcy Judge.
The issue before the Court is whether a 2001 cargo trailer the Debtors use to haul food and cooking equipment for their catering business is an exempt "tool of the trade."
The. Debtors, Floyd and Carol Hively, filed a petition pursuant to Chapter 7 of the Bankruptcy Code on October 5, 2006. The Debtors operate a grill service which involves preparing food items to be served at social gatherings. The grill...
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