Debtors challenged the constitutionality of the Utah Exemptions Act, Utah Code Ann. §78-23-1 through 78-23-15, under the United States Constitution, alleging that the Act violated the supremacy clause. Debtors asserted that the Utah Act, which did not exempt certain items of personal property that debtors wished to exempt, and that would be exempt under federal law, frustrates the federal "fresh start" policy in bankruptcy. The court disagreed, holding that 11 U.S.C. § 522(b) allows a state discretion with respect to its exemptions, and does not require that state exemptions be comparable to, or concomitant with, the federal exemptions. Therefore, Utah's Exemptions Act, which was passed pursuant to the federal opt out provision in § 522, was valid.