In re Poe, No. 08-906, 2009 Bankr. LEXIS 2068 (Bankr. N.D. W.V. Jul. 29, 2009)

(debtors not eligible for Chapter 12 bankruptcy; part of debtors' business involving raising of horses constitutes "farming operation" but portion of business involving horse boarding/training services does not constitute "farming operation"; income from horse raising activity only constituted approximately 12 percent of debtors' gross income during applicable timeframe).