Questão jurídica principal
Whether the seized sewing machine was exempt property as an indispensable household or professional item
Decisão extraída
The debtor had to prove the machine was indispensable, and he did not do so.
Fundamentação extraída
The burden of showing exempt status lies on the debtor. No proof was produced before the cantonal authorities or the Federal Court; new evidence could not be considered as a true novum.