Michael A Rohwedder, Jr. and Michelle L Rohwedder

IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF ILLINOIS IN RE: In Proceedings Under MICHAEL A. ROHWEDDER Chapter13 MICHELLE L. ROHWEDDER Debtor(s). Case No. 24-30227 OPINION This matter is before the Court on the Trustee’s Objection to Confirmation of Debtors’ Amended Plan (Doc. 31). This case raises the issue of whether above-median income debtors may deduct tobacco expenses on their Form 122C-2 as a “special circumstance” deduction. FACTS Debtors Michael and Michelle Rohwedder (“Debtors”) filed their Chapter 13 Voluntary Petition on April 11, 2024. In conjunction with…