Montana v. Blixseth (In Re Blixseth)

FILED 1 ORDERED PUBLISHED DEC 17 2012 2 SUSAN M SPRAUL, CLERK U.S. BKCY. APP. PANEL O F TH E N IN TH C IR C U IT 3 UNITED STATES BANKRUPTCY APPELLATE PANEL 4 OF THE NINTH CIRCUIT 5 6 In re: ) BAP No. NV-11-1305-PaJuH ) 7 TIMOTHY L. BLIXSETH, ) Bk. No. 11-15010 ) 8 Alleged Debtor. ) ______________________________) 9 ) STATE OF MONTANA, Department ) 10 of Revenue, ) ) 11 Appellant, ) ) 12 v. ) O P I N I O N ) 13 TIMOTHY L. BLIXSETH, ) ) 14 Appellee. ) ______________________________) 15 16 Argued and Submitted on July 20, 2012 at Pasadena, California 17 Filed - December 17, 2012 18 19 Appeal…