294 B.R. 198 (2003)
In re Sims
No. NM-02-069, 7-99-14093, MR, 99-1199 M.
In re Sims
Lea County State Bank
v.
Eunice Public Schools.
No. NM-02-069, 7-99-14093, MR, 99-1199 M.
United States Bankruptcy Appellate Panel, Tenth Circuit.
January 16, 2003.Affirmed.