Court of Appeals for the Eighth Circuit May 5, 2000, 99-3831 (In Re: Gerald E. Taylor Betty Taylor, Debtors. Gerald E. Taylor Betty A. Taylor v. United States)

HANSEN, Circuit Judge.

Gerald E. Taylor and Betty A. Taylor appeal the district court’s

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decision affirming the bankruptcy court’s

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dismissal of their bankruptcy petition. The bankruptcy court determined that the Taylors’ petition constitutes a substantial abuse of the bankruptcy system because the Taylors are able to pay their creditors.

See

11 U.S.C.