In re Meadows, No. 12-50510, 2012 Bankr. LEXIS 2916 (Bankr. E.D. Ky. Jun. 26, 2012)

(Chapter 12 case involving issue of whether debtors qualified for Chapter 12 as a "family farmer" by having at least 50 percent of gross income from farming in the year before filing or the second and third year before filing;  debtors tried to include gross receipts from livestock sales as part of farm income without reducing it by their basis in the livestock; court disagreed with debtors - gross income for purposes of Chapter 12 is not the same as gross receipts; Schedule F defines gross income from farming means gross receipts less cost (or other) basis in farm items sold); debtors not qualified for Chapter 12).