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IN RE BROWN

No. 95-3173.

82 F.3d 801 (1996)

In re Walter Steven BROWN; Diane Kay Brown, Debtors. Walter Steven BROWN; Diane Kay Brown, Appellants, v. INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 2, 1996.

Rehearing Denied July 9, 1996.

Attorney(s) appearing for the Case

Marlyn S. Jensen, Osceola, AR, for Appellants.

David E. Carmack, Justice Dept., Washington, DC, argued (Gary R. Allen, Randolph L. Hutter, on the brief), for Appellee.

Before McMILLIAN, FAGG and BURNS, District Judge.

McMILLIAN, Circuit Judge.

Debtors Walter Steven Brown and Diane Kay Brown appeal from a final order entered in the District Court1 for the Southern District of Iowa affirming the bankruptcy court's2 dismissal of their Chapter 12 case pursuant to 11 U.S.C. § 1208(c)(9). In re Brown, 169 B.R. 59 (S.D.Iowa 1995), aff'g Bankr. No. 93-00070-C-J (Bankr.S.D.Iowa Feb...

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