Matter of Pester Ref. Co., 58 B.R. 189, 192 (Bankr. S.D. Iowa 1985); In re Vote, 276 F.3d 1024 (8th Cir. 2002); In re Level Propane Gases Inc., 297 B.R. 503, 507 (Bankr. N.D. Ohio 2003); In re Krystal Cadillac Oldsmobile GMC Truck Inc., 142 F.3d 631, 637 (3d Cir. 1998); In re ERA Cent. Reg’l Servs. Inc., 39 B.R. 738 (Bankr. C.D. Ill. 1984).