Court of Appeals for the Seventh Circuit December 11, 1986, 86-1268 (In the Matter of William W. Wagner, Debtor-Appellant)

POSNER, Circuit Judge.

The question presented by this bankruptcy appeal — a question that appears not to have" arisen before — is whether “gross income,” as it appears in the section of the Bankruptcy Code which defines “farmer,” is to be given the same meaning that it has in federal income tax law.