In Re: Tonya Mae Brown, Eugene and Anita Toivonen, and Doris Ann Berry, Debtors. Internal Revenue Service v. Henry Edward Hildebrand, Iii, Trustee

OPINION

KENNEDY, Circuit Judge.

The Bankruptcy Trustee brought this appeal from the district court’s judgment reversing the decision of the bankruptcy court and remanding for further proceedings consistent with the district court’s opinion. The creditor, the Internal Revenue Service (IRS or Service), urges us to dismiss this appeal for lack of subject matter jurisdiction by virtue of the fact that the district court’s decision was not a final judgment and therefore not appealable under 28 U.S.C. § 158(d).

We agree with the IRS’s position. Our precedent establishes that we will not deem final a…