MEMORANDUM OPINION AND ORDER
D. MICHAEL LYNN, Bankruptcy Judge.
Before the court is the Trustee's Objection to Exemptions (the "Objection") filed on June 13, 2012, by chapter 7 trustee John Dee Spicer ("Trustee") objecting to the exemptions claimed by Marshal Perry ("Debtor"), f/d/b/a Diamond P Tree Mulching. The court heard argument and evidence concerning the Objection on September 13, 2012 (the "Hearing").
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