Citation Codes Equivalent Citations citation codes Docket Number No. 10-1276. Judges Harris L. Hartz Stephen Hale Anderson Timothy M. Tymkovich See more information ... Smart Summary Please sign up to generate summary. In re: KENT EDWIN FICKEN; ROBERTA PAULINE FICKEN, Debtors. KENT EDWIN FICKEN; ROBERTA PAULINE FICKEN, Plaintiffs-Appellees, v. INTERNAL REVENUE SERVICE, Defendant-Appellant. ORDER Elisabeth A. Shumaker, Clerk The dispositive legal issue in this appeal has been resolved by this court's opinion in United States v. Dawes, No. 09-3129, 2011 WL 2450930 (10th Cir. June 21, 2011). We REVERSE the judgment of the Bankruptcy Appellate Panel with directions to REMAND this matter to the bankruptcy court for further proceedings consistent with that opinion.