United States Bankruptcy Court, D. Idaho July 18, 1990, Bankruptcy No. 89-04251 (In re Bannon)

MEMORANDUM OF DECISION

JIM D. PAPPAS, Bankruptcy Judge.

The Court took under advisement an objection by the Chapter 7 Trustee to the *228Debtors’ claim of an exemption in 400 video cassette tapes as “tools of the trade” under the applicable Oregon statute.1 The tapes are used by the Debtors in their video tape rental business.