In re Hermann

Ruling: 
Debtor who changed scope of family farming operation and form of organization was still a family farmer eligible for relief.
Procedural posture: 
Debtor, who had dissolved his family farm partnership with his brother, sought confirmation of his proposed chapter 12 plan of reorganization, and met the requirements of 11 U.S.C.S. §§ 101(18)(A) and 109(f). Taxing authority creditors, the Internal Revenue Service (IRS) and the state (IDOR), objected to the plan, asserting that 11 U.S.C.S. § 1222(a)(2)(A) did not apply to the debtor.
Issue: 
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Consumer case opionion summary, case decided on April 03,2013, LexisNexis #0513-066