In Re Kessler

OPINION AND ORDER

WILLIAM V. ALTENBERGER, Bankruptcy Judge.

The debtor, Robert Kessler, works for Cargill and his wife, KRISTENA KES-SLER, a joint debtor, works for Robert Morris College. For the last ten years they have also operated a mini cow-calf operation. Their tax returns for the years 1985 through 1987 indicate the following income from their employment and their cow-calf operation:

Year Employment Income Cow-Calf Income

1987 $33,261.50 [$10,995.31]

1986 $35,136.46 [$16,024.04]

1985 $31,976.01 [$ 8,777.86]

In June of 1987 the debtors entered into a real estate installment contract whereby…