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United States Sixth Circuit


INTERNAL REVENUE SERV. v. HILDEBRAND, 00-5165

A district court's decision remanding to a bankruptcy court for further proceedings is not reviewable on appeal unless the district court has certified the decision, even if the bankruptcy court's underlying decision is "final".

Appellate Information

  • Argued 03/13/2001
  • Decided 04/09/2001
  • Published 04/09/2001

Judges

  • Before KENNEDY and SUHRHEINRICH, Circuit Judges;  GAUGHAN, District Judge.

Court

  • United States Sixth Circuit

Counsel

  • For Appellant:
  • Henry Edward Hildebrand, III, (argued and briefed), Chapter 13 Standing Trustee, Nashville, TN, for Appellant.

  • For Appellees:
  • Michael J. Martineau,U.S. Dept. of Justice, Tax Division, Bruce R. Ellisen (briefed), Alice L. Ronk (argued and briefed), U.S. Dept. of Justice, App. Section Tax Div., Rachel I. Wollitzer, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for Appellee.
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