In re Sandifer, 448 B.R. 382 (Bankr. D. S.C. 2011)

(debtors, married couple, operate farm with son and married couple filed Chapter 12 and son filed separate Chapter 12; parties form LLC in 2008 for which a loss was reported in 2008 and 2009; wife worked off-farm as a school teacher and LLC projected to have income in 2010 and 2011 based on wife's off-farm income and husband's receipt of retirement income; eligibility for Chapter 12 challenged for failure to have more than 50 percent of income from farming during applicable measuring period; farm income flows through to debtors for purposes of 50 percent test and debtors determined to have sufficient farm income from which to pay debts under Chapter 12 plan; debtors qualify for Chapter 12).