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IN RE KESSLER

Bankruptcy No. 87-82246.

86 B.R. 134 (1988)

In re Robert R. KESSLER and Kristena L. Kessler, Debtors.

United States Bankruptcy Court, C.D. Illinois.

June 8, 1988.

Attorney(s) appearing for the Case

Barry M. Barash, Galesburg, Ill., for debtors.

S. David Simpson, McLaughlin, Hattery, Simpson & Sullivan, Galesburg, Ill., for Kerkers.

OPINION AND ORDER

WILLIAM V. ALTENBERGER, Bankruptcy Judge.

The debtor, Robert Kessler, works for Cargill and his wife, KRISTENA KESSLER, a joint debtor, works for Robert Morris College. For the last ten years they have also operated a mini cow-calf operation. Their tax returns for the years 1985 through 1987 indicate the following income from their employment and their cow-calf operation:

      Year   Employment     Cow...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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