In Re Etheridge

OPINION AND ORDER

WILLIAM V. ALTENBERGER, Bankruptcy Judge.

This matter came on to be heard on the Debtor’s Motion to Dismiss the involuntary petition filed by four creditors. The basis of the Debtor’s Motion is that under Section 303(a) of the Bankruptcy Code an involuntary proceeding cannot be commenced against a farmer, and the Debtor is a “farmer” within the definition of that term as found in Section 101(17) of the Bankruptcy Code, which defines a “farmer” as a

“person that received more than 80 percent of such person’s gross income during the taxable year of such person immediately…