In re Vilhauer, 458 B.R. 511 (Bankr. D. S.D. 2011)

(debtors operated cattle ranch where they raised cattle and fed cattle for others; Chapter 11 filed on Jan. 4, 2010; bank holding security interest in debtors' real and personal property (including livestock) moved for relief from automatic stay; debtors failed to file plan by Feb. 9, 2010 deadline and court lifted stay; bank liquidated all cattle located on debtor's farm - 1,017 head by Mar. 10, 2010; case converted to Ch. 7 on Apr. 6, 2010; trustee filed adversary proceeding opposing discharge under 11 U.S.C. Sec. 727 on basis that 117 head of cattle were unaccounted for and debtors could not satisfactorily explain shortage, claiming that debtors got rid of the missing cattle with intent to hinder, delay or defraud creditors; court denied discharge; trustee's evidence with respect to missing cattle more credible than debtors' testimony).