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MATTER OF WAGNER

No. 86-1268.

808 F.2d 542 (1986)

In the Matter of William W. WAGNER, Debtor-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided December 11, 1986.

Attorney(s) appearing for the Case

Galen W. Pitman, John & Flaherty, LaCrosse, Wis., for debtor-appellant.

Mark Bromley, Kinney, Urban, Schrader, Bromley & Kussmaul, Lancaster, Wis., for appellee.

Before BAUER, Chief Judge, POSNER, Circuit Judge, and ESCHBACH, Senior Circuit Judge.

POSNER, Circuit Judge.

The question presented by this bankruptcy appeal — a question that appears not to have arisen before — is whether "gross income," as it appears in the section of the Bankruptcy Code which defines "farmer," is to be given the same meaning that it has in federal income tax law. The significance of the question lies in the fact that a farmer cannot be forced into bankruptcy against his will. 11 U.S.C. § 303(a). (A farmer can...

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