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IN RE QUINTANA

BAP No. ID 87-1946 VPR, Bankruptcy No. 87-01240-F.

107 B.R. 234 (1989)

In re Thomas M. QUINTANA and Delores J. Quintana, Debtors. Thomas M. QUINTANA and Delores J. Quintana, Appellants, v. INTERNAL REVENUE SERVICE, BUREAU OF LAND MANAGEMENT, Clemons, Cosho & Humphrey, Norman Easterday, Farm City Livestock Supply, Connecticut General Life Insurance Company, et al., Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided October 27, 1989.

Attorney(s) appearing for the Case

Richard B. Eismann, Caldwell, Ind., for appellants.

Clifton R. Jessup, Jr., Dixon, Dixon, P.C., Omaha, Neb., for appellees.

Before VOLINN, PERRIS and RUSSELL, Bankruptcy Judges.

OPINION

BARRY RUSSELL, Bankruptcy Judge:

The debtors' Chapter 12 case was dismissed because their aggregate debts exceeded the statutory limitations for eligibility to file a Chapter 12 petition. The bankruptcy court rejected the debtors' argument that, for eligibility purposes, the value of a nonrecourse obligation should be written down to the value of the collateral. The court also rejected the debtors' argument that their aggregate debts should be reduced...

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