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IN RE MICHELS

No. 03-6076NI.

305 B.R. 868 (2004)

In re Vincent William MICHELS, a/k/a Vince Michels, d/b/a Vincent W. Michels, Debtor. Vincent William Michels, Debtor — Appellant, v. Maynard Savings Bank; Internal Revenue Service, Creditors — Appellees.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Filed March 16, 2004.

Attorney(s) appearing for the Case

Thomas L. Fiegen of Cedar Rapids, Iowa, for appellant.

John W. Hofmeyer of Oelwein, Iowa, for appellee.

Before KRESSEL, Chief Judge, DREHER and FEDERMAN, Bankruptcy Judges.

DREHER, Bankruptcy Judge.

This is an appeal from an order of the bankruptcy court1 dated September 19, 2003, which denied confirmation of Appellant's Chapter 12 plan and dismissed the case. For the reasons stated below, we affirm the decision of the bankruptcy court.

I. FACTS AND PROCEDURAL HISTORY

This is the tale of two bankruptcy cases: the first, a Chapter 13 case filed on April 23, 2001, and dismissed on January 9...

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