Goerg v. Parungao (In re Goerg)

JOHNSON, Circuit Judge:

Appellant-trustee Klaus Hubert Goerg appeals the district court’s finding that the bankruptcy court had the authority to enter an unreviewable abstention order pursuant to 11 U.S.C. § 305(c).

I. STATEMENT OF THE CASE

A. Background Facts

This case involves the administration of the estate of Heinz Guenter Kaussen, a citizen of West Germany, who died in April 1985 leaving liabilities of approximately $55 million in excess of his assets. After Kaussen’s death, the Cologne Local Court, the West German local court with jurisdiction, entered an order of adjudication finding…