In Re Pullman

MEMORANDUM OPINION

ROBERT G. MAYER, Bankruptcy Judge.

THIS CASE is before the court on the chapter 7 trustee’s objection to the debt- or’s claim of exemption of certain sports memorabilia as heirlooms under § 34-26(2) of the Code of Virginia. The debtor testified 1 that the items he claimed ex empt were sports memorabilia he acquired through his business relationships with certain sports figures. He asserts that they are heirlooms because he intends to give or bequeath them to his children.

Section 34-26(2) permits exemption of “family portraits and family heirlooms not to exceed $5,000.00 in…