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IN RE DEVRIES

No. 20-6011.

621 B.R. 445 (2020)

IN RE: Philip Charles DEVRIES, Doing Business as Staple D. Land and Livestock, LLC; Angie Marie DeVries Debtors. Iowa Department of Revenue Creditor-Appellant v. Philip Charles DeVries; Angie Marie DeVries Debtors-Appellees.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Filed: November 25, 2020.

Attorney(s) appearing for the Case

Counsel who presented argument on behalf of the appellant was Brandon J. Gray, AAG, of Des Moines, IA. The following attorney(s) appeared on the appellant brief; Brandon J. Gray, AAG, of Des Moines, IA.

Counsel who presented argument on behalf of the appellee was Joseph A. Peiffer, of Cedar Rapids, IA. The following attorney(s) appeared on the appellee brief; Joseph A. Peiffer, of Cedar Rapids, IA.

Before SCHERMER, NAIL and DOW, Bankruptcy Judges.

The Iowa Department of Revenue (IDR) appeals the bankruptcy court's order confirming the Chapter 12 plan of Philip Charles DeVries and Angie Marie DeVries (Debtors). We have jurisdiction over this appeal from the final order of the bankruptcy court. See 28 U.S.C. §...

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