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IN RE SMITH

No. 07-82462.

388 B.R. 885 (2008)

In re Earl L. SMITH and Vicky L. Smith, Debtors.

United States Bankruptcy Court, CD. Illinois.

June 20, 2008.

Attorney(s) appearing for the Case

Charles E. Covey, Peoria, IL, for Debtors.

Gary T. Rafool, Peoria, IL, Trustee.

OPINION

THOMAS L. PERKINS, Chief Judge.

This matter is before the Court on the Motion by the United States Trustee ("UST") to Dismiss the Chapter 7 case filed by the Debtors, Earl (EARL) and Vicky Smith (together the "DEBTORS"). The Motion seeks dismissal pursuant to Sections 707(b)(1) and (b)(2) of the Bankruptcy Code. The issue is whether a 401(k) loan is a secured debt or a "special circumstance" so as to defeat the presumption of abuse that otherwise...

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