Phillip Montoya v. United States Bankruptcy Court for the District of New Mexico

FILED U.S. Bankruptcy Appellate Panel of the Tenth Circuit August 30, 2017 Blaine F. Bates NOT FOR PUBLICATION * Clerk UNITED STATES BANKRUPTCY APPELLATE PANEL OF THE TENTH CIRCUIT IN RE SANDIA RESORTS, INC., BAP No. NM-17-003 Debtor. HARMINDER SIAN, Bankr. No. 15-11532 Chapter 7 Appellant, v. OPINION ** PHILLIP J. MONTOYA, Chapter 7 Trustee, NCG, LLC, and STATE OF NEW MEXICO, TAXATION AND REVENUE DEPARTMENT, Appellees. Appeal from the United States Bankruptcy Court for the District of New Mexico Before KARLIN, Chief Judge, NUGENT and MOSIER, Bankruptcy Judges. KARLIN, Chief Judge. The…