In re Garcia, No. 11-56076, 2013 U.S. App. LEXIS 4493 (9th Cir. Feb 13, 2013)

(Chapter 7 bankruptcy debtor and real estate agent sought to exclude her Mercedes automobile, which was collateral for a non-purchase money lien, from her bankruptcy estate under California’s exemption to exclude up $18,350 in any property; appellate court held that “any” means “any” even if it is a fancy car; real estate agent also sought to exclude the lien on the vehicle as a tool of her trade; appellate court held that this is possible and remanded to bankruptcy court to determine whether debtor’s car qualified as a tool of her trade).