Bankruptcy Appellate Panel of the Tenth Circuit September 5, 2012, BAP Nos. NM-11-103, NM-11-107; Bankruptcy No. 10-15832; Adversary No. 11-01020 (Taylor v. Taylor (In re Taylor))

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.