The Court held that, as in In re Wood, 173 F.3d 770 (10th Cir. 1999), abandonment under 11 U.S.C. § 554(c) is not automatically reversed upon the reopening of a case, and that it may, under Rule 60(b), grant relief from an order closing a bankruptcy case and from its effect.  Specifically, the Court held that the inadvertent filing of a no-asset report by the Chapter 7 trustee is sufficient for purposes of vacating the closing of a bankruptcy case to the extent that it caused the statutory abandonment of an asset which served as collateral for a debt.