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176009P.pdf   09/06/2017  Charles Gabus Motors, Inc.  v.  Martin J. Tirrell
   U.S. Court of Appeals Case No:  17-6009
   U.S. Bankruptcy Court for the Southern District of Iowa - Des Moines   
[PUBLISHED] [Nail, Author, with Saladino, Chief Judge, and Schermer, Bankruptcy Judge] Bankruptcy Appellate Panel. The bankruptcy court did not err in determining the doctrine of impracticability did not excuse debtor's failure to make a required payment on a timely basis; the parties' settlement agreement was not subject to article 2 of Iowa's uniform commercial code; nor is the agreement's default provision a liquidated damages clause; issues raised for the first time on appeal would not be considered.