Maybe now I'll be able to have a couple of extra cookies or ice cream after dinner without feeling so guilty. Or, without my wife yelling at me.

Quite frankly, I don't see any criminal intent. Businesses fail all the time.

The petition's filing automatically stays any further collection activity by creditors.

There are no real business assets. All of his equipment was repossessed. It made him unable to do work. He had a couple of employees leave. They could see that the business was not doing well.

If the tax structure does not change, we'll clearly have to do something else.

If you own the land, you have a long-term investment with more security that the timber will be there over the years. If you let it go and it goes to other uses, you'll never get it back.