A creditor filed a motion to dismiss the debtor’s case, claiming that the debtor was not eligible to be a debtor under chapter 12.  Specifically, the creditor argued that the debtor did not qualify as a “family farmer” under section 101(18) because the debtor was not “engaged in a farming operation” and her gross income did not meet the 50 percent gross income test of section 101(18)(A).  Based on the evidence presented, the Court found that the debtor was engaged in a farming operation at the time she filed her petition.  Additionally, the Court ruled as a matter of law that the Tax Code’s definition of “gross income” informs the Bankruptcy Code’s definition of “gross income” under section 101(18) for purposes of determining whether to include social security income in the calculation of “gross income.”  Based on an interpretation of the Tax Code’s definition of “gross income,” the Court found that more than 50 percent of the debtor’s gross income was received from the farming operation for the taxable year preceding the filing of her petition.  Accordingly, the Court held that the debtor was a “family farmer” eligible to proceed as a debtor under chapter 12 and denied the motion to dismiss.