In Re Stoffel

ORDER DENYING CONFIRMATION OF DEBTORS’ PLAN OF REORGANIZATION

JOHN J. CONNELLY, Bankruptcy Judge.

This matter came before the court for confirmation of debtors’ first amended plan of reorganization. Written objections to confirmation were made by Borg Warner Acceptance Corporation (“Borg Warner”), Federal Land Bank of St. Paul (“FLB”), and Cargill Leasing Corporation (“Car-gill”). Oral objections to confirmation were lodged by Farmers Home Administration (“FmHA”) and Commodity Credit Corporation (“CCC”). Also before the court was the motion of Cargill for assumption or rejection of an…