Westlaw “Headnote of the Day” -- Chapter 7 "vehicle" ?

163 Exemptions
163I Nature and Extent
163I(C) Property and Rights Exempt
163k44 k. Vehicles and Teams.
    Parts which Chapter 7 debtor had collected from various sources, and which, while
they had never been assembled, would, if assembled, comprise a working automobile,
did not constitute a "vehicle," for purposes of Oregon exemption statute; while
exemption statute was to be liberally construed, liberal construction could not
transform pile of parts into automobile.
In re McMillin, 441 B.R. 348 (Bankr. D. Or. 2010)