When the Rahls filed for bankruptcy, they attempted to exclude their entire silverware set from the bankruptcy sale by listing each piece at a value far under the $200 maximum allowed for each item of individual household goods at that time. Had they listed the silverware as one item, it would have been worth more than $6,000. Thus, the entire set would not have been exempt.

By listing each piece of silverware separately, the total value did not exceed $4,000, and the entire set could be saved. Should the court force the Rahls to list the silverware set as one item, thus limiting the exemption to $200? Explain.

In the Matter of Rahl, 14 B.R. 153 (Bankr. E.D. WI).