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IN RE TAYLOR

BAP Nos. NM-11-103, NM-11-107. Bankruptcy No. 10-15832. Adversary No. 11-01020.

478 B.R. 419 (2012)

In re Eloisa Maria TAYLOR, Debtor. Matthew E. Taylor, Plaintiff-Appellee-Cross-Appellant, v. Eloisa Maria Taylor, Defendant-Appellant-Cross-Appellee.

United States Bankruptcy Appellate Panel of the Tenth Circuit.

September 5, 2012.

Attorney(s) appearing for the Case

Karl F. Kalm of Kalm Law Firm, P.C., Albuquerque, NM, for Defendant-Appellant-Cross-Appellee.

Bonnie B. Gandarilla (George M. Moore with her on the brief) of Moore, Berkson & Gandarilla, P.C., Albuquerque, NM, for Plaintiff-Appellee-Cross-Appellant.

Before NUGENT, KARLIN, and HALL, Bankruptcy Judges.

NUGENT, Bankruptcy Judge.

A debt owed by a divorced debtor to her former spouse that is either incurred for spousal support or incurred "in connection with a divorce decree" is excepted from the debtor's Chapter 7 discharge by 11 U.S.C. § 523(a)(5) or (a)(15).1 These appeals turn on whether a non-debtor spouse's judgment against a debtor for an overpayment of spousal support may be characterized...

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