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In re: RALPH HARTFORD KIMBRO, JR. AND PATRICIA ANN KIMBRO,
Debtors.
_____________________________________
HENRY E. HILDEBRAND, III, TRUSTEE,
Appellant,
v.

RALPH HARTFORD KIMBRO, JR. AND PATRICIA ANN KIMBRO,
Debtors-Appellees.


No. 07-8052

Appeal from the United States Bankruptcy Court
for the Middle District of Tennessee at Nashville.
No. 07-03948.
Argued: February 6, 2008
Decided and Filed: June 12, 2008
Before: FULTON, RHODES, and SCOTT, Bankruptcy Appellate Panel Judges.

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OPINION
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STEVEN RHODES, Bankruptcy Appellate Panel Judge. This appeal requires the Panel to decide whether in the means test of 11 U.S.C. § 707(b)(2)(A)(ii)(I), a debtor may deduct an “ownership expense” for a vehicle that is subject to neither secured debt nor a lease. For the reasons stated herein, the Panel concludes that the debtor is entitled to that expense deduction and affirms the decision of the bankruptcy court.