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IN RE BARCAL

BAP No. 97-6050 NE.

213 B.R. 1008 (1997)

In re John Wayne BARCAL, Debtor. John Wayne BARCAL, Appellant, v. Kathleen LAUGHLIN, Trustee, and United States of America, Appellees.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Decided November 14, 1997.

Attorney(s) appearing for the Case

John W. Barcal, Ninwood, NE, pro se.

Marilyn N. Abbott, Omaha, NE, for Kathleen Laughlin.

Robert D. Metcalfe, Loretta C. Argrett and Robert S. Watkins, on the brief, Washington, DC, for U.S.

Before KRESSEL, SCHERMER and SCOTT, Bankruptcy Judges.

SCHERMER, Bankruptcy Judge.

The Debtor, John Wayne Barcal, ("Debtor") appeals the bankruptcy court1 order dismissing his Chapter 13 bankruptcy case on the basis that the Debtor's unsecured, disputed tax liabilities exceeded the statutory limit for eligibility under § 109(e) of the Bankruptcy Code.2 For the reasons outlined below, we affirm the decision of the bankruptcy court holding that the court should...

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