In Re Stewart

ALFRED C. HAGAN, Chief Judge.

The trustee in this Chapter 7 proceeding objects to the debtors’ claimed exemption of three horses as tools of trade. This objection thus raises the issue of whether animals can be classified as tools of the debtors’ trade.

Debtor Jerry Bob Stewart is employed as a yardman for Treasure Valley Livestock. He uses the horses in the pursuit of his employment duties. If he did not have his own horses to use at work, he would not be eligible for continued employment as a yardman. Under current Idaho exemption law, the tools of trade exemption is the only possible…