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IN RE WILSON

No. 98-CQ-3080.

734 So.2d 1214 (1999)

In the Matter of Horace E. WILSON; Alyne Dale Wilson. Horace Wilson and Alyne Wilson v. Brent Bryan And Jennifer Bryan Barber.

Supreme Court of Louisiana.

June 29, 1999.

Attorney(s) appearing for the Case

David Lee Neeb, New Orleans, Counsel for Applicant.

Randolph Alexander Piedrahita, Due, Caballero, Price & Guidry, Baton Rouge, Charles R. Fulbruge, III, New Orleans, Counsel for Respondent.

PER CURIAM.*

The United States Court of Appeals for the Fifth Circuit has certified to this court the following question of law:

Whether dairy cows owned by a dairy farmer are exempt as tools or instruments of the debtor's trade under Louisiana Revised Statute 13:3881(A)(2).

We accepted certification. For the reasons assigned, we now answer in the question in the negative.

FACTS AND PROCEDURAL HISTORY

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