(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).
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