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IN RE SMITH

No. 10-50096-rlj-12.

514 B.R. 464 (2014)

In re David Wayne SMITH and Patricia Joyce Smith, Debtors.

United States Bankruptcy Court, N.D. Texas, Lubbock Division.

Signed August 6, 2014.

Attorney(s) appearing for the Case

Robert W. St. Clair, Harding, Bass, Fargason, Booth et al., Lubbock, TX, for Debtors.

Walter O'Cheskey, Lubbock, TX, Trustee.

MEMORANDUM OPINION

ROBERT L. JONES, Bankruptcy Judge.

In the second year of their chapter 12 bankruptcy plan, the debtors, David and Patricia Smith, sold-off 396.47 acres of a 458-acre tract of land for $295,576. The sales price exceeded by more than $100,000 the value established for the entire 458-acre tract at the time the Smiths' chapter 12 plan was approved by the Court. After paying the costs of the sale, claims secured by the land, taxes incurred...

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