ORDER
KENNETH J. MEYERS, Bankruptcy Judge.
This matter is before the Court on two motions to dismiss, one filed jointly by the First State Bank of St. Peter and the State Bank of Farina and the other filed by the Federal Land Bank of St. Louis. The sole issue raised by both motions is whether debtors qualify as family farmers under Chapter 12 of the Bankruptcy Code when their tax return for the year immediately preceding the year they filed their petition...
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