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IN RE BRUBECK

No. TH 90-3-C.

133 B.R. 139 (1991)

In re Dennis J. BRUBECK and Lee Ann Brubeck.

United States District Court, S.D. Indiana, Evansville Division.

July 10, 1991.

Attorney(s) appearing for the Case

Kelvin L. Roots, Patrick Wilkinson Goeller & Modesitt, Terre Haute, Ind., for debtor.

Richard W. Lorenz, Spencer, Ind., trustee.

Donald L. Decker, Terre Haute, Ind., trustee.

Shirley D. Peterson, Jeffrey Hunter, Asst. U.S. Attys., D. Patrick Mullarkey, Robert L. Handros, Trial Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for I.R.S.

Douglas J. DeGlopper, Deputy Atty. Gen., Indianapolis, Ind., for Ind. Dept. of Revenue.

E. Franklin Childress, Indianapolis, Ind., U.S. Trustee.

MEMORANDUM

BROOKS, Chief Judge.

Dennis J. Brubeck and Lee Ann Brubeck appeal the final order of the Bankruptcy Court entered 8 December 1989 in Bankruptcy Cause number 89-41 TH. The Brubecks were young family farmers who, because of economic conditions, were unable to continue to farm. It is unfortunate that this opinion is but another sad chapter in their farming lives and but one of many thousands of other sad footnotes to the story of family farming in...

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