UNITED STATES SUPREME COURT DECISIONS ON-LINE

1. Under the law of Idaho, land does not become exempt as a homestead from levy and sale under judicial process until the prescribed declaration has been filed for record in the office of the county recorder. P. 266 U. S. 311.

2. The exemptions under state law which are allowed by the Bankruptcy Act are only such as exist as present rights when the petition in bankruptcy is filed. P. 266 U. S. 312.

284 F.1d 9 reversed.

Certiorari to an order of the circuit court of appeals affirming an order of the district court which sustained a claim of homestead exemption made by the wife of a bankrupt in the joint behalf of herself and her husband.