In re Matthews (10-32356)
The debtors claimed as exempt a farm tractor as a motor vehicle and also as a tool of the trade. O.C.G.A. § 44-100-13(a)(7), (3). The court held that the farm tractor was not a motor vehicle under Georgia's exemption statutes because it was not designed to be used to transport people or property on roads. The court also held that the debtor-wife could not claim the tractor as a tool of the trade because she did not use the tractor and the tractor was not necessary for any work that she performed.