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IN RE TAYLOR

No. 99-3831.

212 F.3d 395 (2000)

In re: Gerald E. TAYLOR; Betty Taylor, Debtors. Gerald E. Taylor; Betty A. Taylor, Appellants, v. United States of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: May 5, 2000.

Attorney(s) appearing for the Case

August B. Landis, Des Moines, Iowa, argued, for Appellants.

Paul W. Bridenhagen, Washington, DC, argued (Barbara G. Stuart, James L. Snyder, and Martha L. Davis, on the brief), for Appellee.

Before BOWMAN and HANSEN, Circuit Judges, and CARMAN, Judge.

HANSEN, Circuit Judge.

Gerald E. Taylor and Betty A. Taylor appeal the district court's2 decision affirming the bankruptcy court's3 dismissal of their bankruptcy petition. The bankruptcy court determined that the Taylors' petition constitutes a substantial abuse of the bankruptcy system because the Taylors are able to pay their creditors. See 11 U.S.C. § 707(b) (authorizing dismissal upon a finding...

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