In re Fowler

Debtor who owned car outright was still allowed to take ownership deduction specified in IRS Local Transportation Expense Standards.
Procedural posture: 
Debtor filed a chapter 7 bankruptcy complaint, and the United States Trustee ("UST") filed a motion to dismiss the case pursuant to 11 U.S.C. § 707(b)(2) and (b)(3). The issue was whether debtor, for purposes of section 707(b)(2)(A)(ii)(I), could take the ownership deduction specified in the IRS Local Transportation Expense Standards for a car she owned, which was not collateral for any debt.
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