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IN RE PAGNAC

BAP No. 98-6066 MN.

228 B.R. 219 (1998)

In re Kenneth And Lois PAGNAC, Debtors Kenneth And Lois Pagnac, Appellants, v. Minnesota Department Of Revenue, Appellee.

United States Bankruptcy Appellate Panel, of the Eighth Circuit.

Decided December 30, 1998.

Attorney(s) appearing for the Case

Michael R. Ruffenach, Bemidji, MN, for appellant.

Roseanne H. Wirth, St. Paul, MN, for appellee.

Before KOGER, SCHERMER and SCOTT, Bankruptcy Judges.

SCOTT, Bankruptcy Judge.

The debtors appeal from an order of the bankruptcy court1 overruling their objection to the proof of claim of the Minnesota Department of Revenue and dismissing their chapter 13 case. We affirm.

I

In 1992 the debtors filed a chapter 12 case. A plan was confirmed that same year and a discharge was granted in June 1996. The chapter 12 plan provided that all nonexempt property would remain property...

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