(creditor objects to debtors’ amended Chapter 12 plan; debtors filed second amended plan and issue was whether debtors are eligible to file Chapter 12 and, if so, whether proposed reorganization plan is confirmable; husband-debtor is cattle farmer that grazes cattle on leased land and debtor’s wife is secretary/bookkeeper with local school district; court determined that debtors engaged in farming operations for purposes of Chapter 12 because debtor is responsible for cattle at issue and bears inherent risks associated with caring for and raising the cattle and is subject to potential loss and also owns other cattle; creditor also claimed that debtor did not derive at least 50 percent of income from farming operations in 2012 or in 2010 or 2011 as required by 11 U.S.C. §101(18)(A); as for 50 percent test, court followed “Tax Code” definition of gross income in determining whether 50 percent test satisfied; court determined that debtors derived at least 50 percent of gross income from farming in 2010 and 2011 was derived from farming operations, hence, debtors qualified as eligible to file Chapter 12; creditors argued that reorganization plan was not feasible; plan proposed to restructure loan obligation extending beyond length of plan and plan did not adequately provide present value to creditor; second amended plan also did not provide for appropriate interest rate due to lack of inclusion of sufficient risk factor required by Till v. SCS Credit Corporation, 541 U.S. 465 (2004); plan confirmation denied).