In Re Black

RULING

LOUIS M. PHILLIPS, Bankruptcy Judge.

Now before the Court is the objection of J.D.’s Trucking Company (“J.D.’s”) to the claim of exemption, pursuant to La.Rev.Stat. Ann. § 13:3881A(2)(d) (West 1991), 1 of Joyce May Black, a/k/a Joyce Black, d/b/a Joyce Black Trucking Company (the “Debtor”), regarding a 1988 International 9379 Centionale Truck (the “Truck”).

This Court has original jurisdiction over this proceeding pursuant to 28 U.S.C. §§ 1334(b) and 157(a) (West 1993). Pursuant to 28 U.S.C. § 157(b)(2)(A) (West 1993), this is a proceeding over which the court has authority to issue a…