In Re Quintana
Opinion
Opinion
915 F.2d 513 20 Bankr.Ct.Dec. 1715 , Bankr. L. Rep. P 73,657 In re Thomas M. QUINTANA; Deloris J. Quintana, Debtors. Thomas M. QUINTANA; Deloris J. Quintana, Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE; Bureau of Land Management; Clemons, Cosho & Humphrey; Norman Easterday; Farm City Livestock Supply; Connecticut General Life Insurance Company, et al., Appellees. No. 90-35040. United States Court of Appeals, Ninth Circuit. Submitted July 9, 1990 * . Decided Sept. 27, 1990. Richard B. Eismann, Nampa, Idaho, for appellants. Clifton R. Jessup, Jr., Dixon & Dixon, Omaha, Neb., for appellee. Appeal from the Ninth Circuit Bankruptcy Appellate Panel. Before HUG, NELSON and BRUNETTI, Circuit Judges. BRUNETTI, Circuit Judge: 1 Appellants Thomas and Deloris Quintana ("Debtors") filed a Chapter 12 Petition in Bankruptcy. Appellee Connecticut General Life Insurance Co. ("Creditor") moved to dismiss the Petition because Debtors' aggregate debts exceeded the $1.5 million statutory limitation for eligibility. After a hearing the bankruptcy court granted Creditor's motion to dismiss, which was affirmed on appeal by the Bankruptcy Appellate Panel ("BAP"). 107 B.R. 234 . Debtors…