Sandia Tobacco Manufacturers, Inc., a New Mexico Domestic Profit

UNITED STATES BANKRUPTCY COURT DISTRICT OF NEW MEXICO In re: SANDIA TOBACCO MANUFACTURERS, INC., No. 16-12335-j11 Debtor. MEMORANDUM OPINION The following motions are before the Court: 1) Debtor’s Motion Pursuant to 11 U.S.C. § 363(f) and (m) to Sell Property Free and Clear of Interests (“Motion to Sell” – Docket No. 356), Debtor’s Motion to Approve Auction Procedures (“Auction Procedures Motion” – Docket No. 380), and Debtor’s Motion to Assume and Assign Escrow Agreements under

11 U.S.C. § 365

(“Motion to Assume and Assign” – Docket No. 382). At issue is whether Sandia Tobacco Manufacturers,…