U.S. v. Sutton, 786 F.2d 1305 (5th Cir. 1986); In re Villalobos, 2011 WL 4485793 (9th Cir. BAP Aug. 9, 2011); In re Friedman, 466 B.R. 471 (9th Circuit BAP 2012); In re Shat, 424 B.R. 854 (Bankr. D. Nev. 2010); In re Ice House Am. LLC, 751 F.3d 734(6th Cir. 2014); In re Lively, 717 F.3d 406 (5th Cir. 2013); In re Stevens, 704 F.3d 1279 (10th Cir. 2013); In re Maharaj, 681 F.3d 558 (4th Cir. 2012).