MEMORANDUM OF DECISION
JIM D. PAPPAS, Bankruptcy Judge.
Introduction
In this case, the Court must consider whether recent changes to Idaho law impact how all-terrain vehicles ("ATVs") are treated under Idaho's motor vehicle exemption statute, Idaho Code § 11-605(3).
Chapter 7 Debtors Kit and Callie Bosworth claimed a 2006 Honda ATV ("Honda ATV") as exempt on an amended schedule C. Docket No. 17. This prompted the trustee, R...
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