In the Matter of Elcona Homes Corporation, Bankrupt-Appellant

CUDAHY, Circuit Judge.

The substantive question in this case involves the right of the appellee, Green Tree Acceptance, Inc. (“Green Tree”), to offset a debt which it claims it owes the bankrupt-appellant, Elcona Homes Corporation (“El-cona”). Because we find that the district court did not have the authority to refer an appeal from a final judgment of a bankruptcy court to a United States magistrate, we do not reach the merits. 1 Accordingly, we vacate the judgment and remand with the direction that the district court itself consider the appeal from the bankruptcy court,

I

The facts of this…