MEMORANDUM OPINION
ARTHUR B. FEDERMAN, Chief Judge.
Debtors claimed a "Tools of the Trade" exemption for four horses and four one-year old heifers. The Chapter 7 trustee objected. This is a core proceeding under 28 U.S.C. § 157(b)(2)(B) over which the Court has jurisdiction pursuant to 28 U.S.C. § 1334(b), 157(a), and 157(b)(1). The following constitutes my Findings of Fact and Conclusions of Law in accordance with Rule 52 of the Federal...
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