IN RE FICKEN, 10-1276 (10th Cir. 8-23-2011)

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.