Bankruptcy Appellate Panel for the Tenth Circuit December 2007 casesIn re KirklandTelluride Global Development, LLC v. Bullock (In re Telluride Global Development, LLC)In re SmithIn re Telluride Global Development, LLCRocin Liquidation Estate v. UPAC (In re Rocor International, Inc.)In re LanningIn re KirklandIn re SukutIn re Smith