My trustee rejected my use of "Tools of the Trade" exemption for a Liquor License. I need to justify this to him. Does anyone have anything to support this or a case where it was accepted?

Chapter 7, option 2, California

After reading through your forums, I must say, you seem to be a pretty helpful lot. Well, here goes: We own a restaurant and bar in Pennsylvania and have seen our business decline 25-30% in the past few months of this recession. We've accumulated about $125,000 in debt to vendors and a cc company (the...