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IN RE HOFFMAN FARMS

No. 87-10275-INH. Civ. No. 95-1008.

195 B.R. 80 (1996)

In re HOFFMAN FARMS, Debtor. HOFFMAN FARMS, Appellant, v. A. Thomas POKELA, Chapter 12 Trustee, Farmers Home Administration, and Internal Revenue Service, Appellees.

United States District Court, D. South Dakota, Northern Division.

April 18, 1996.

Attorney(s) appearing for the Case

James Edward Carlon, Pierre, SD, for Appellant.

A. Thomas Pokela, Sioux Falls, SD, for Appellee A. Thomas Pokela, Chapter 12 Trustee.

Thomas A. Lloyd, U.S. Attorney's Office, Pierre, SD, for Appellees Farmers Home Administration and Internal Revenue Service.

Charles Nail, U.S. Trustee, Sioux Falls, SD, for Interested Party, Barbara G. Stuart, U.S. Trustee.

William K. Sauck, Jr., Richardson, Groseclose Law Firm, Aberdeen, SD, for Interested Party, Farmers State Bank.

Dale A. Wein, Ronayne & Wein, Aberdeen, SD, for Interested Party, Northwest Truck & Tractor and Judy Zimmerman.

Haar Farms, Inc., Bowdle, SD, for Interested Party, Haar Farms, Inc.

Timothy M. Engel, May, Adam, Gerdes & Thompson, Pierre, SD, for Interested Party, Larry Vogt.

AMENDED MEMORANDUM OPINION AND ORDER

PIERSOL, District Judge.

The Court amends the Memorandum Opinion and Order in the above-captioned case to correct the caption and a typographical error on page 11 which misstated the chapter under which the Hoffmans filed their bankruptcy petition.

Debtors Joel Allen Hoffman, Sheila Diane Hoffman, and Milton "Pete" Hoffman [Hoffmans] appeal from the Order of the United States Bankruptcy Court for the District...

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