United States Seventh Circuit

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In re McKinney, 08-1271

An appeal by a tax debt owner in Chapter 13 proceedings, arising from the bankruptcy court's denial of its objections to the debtor's proposed plan to pay off the tax debt with interest within five years, is dismissed for lack of jurisdiction as, although the issue that the tax debt owner cares about may have been resolved, its basic dispute with the bankruptcy estate has not been resolved and therefore the judgment of the bankruptcy court is not final.

Appellate Information

  • Argued 12/08/2009
  • Decided 06/23/2010
  • Published 06/23/2010


  • TINDER, Circuit Judge., Before EASTERBROOK, Chief Judge, and ROVNER and TINDER, Circuit Judges.


  • United States Seventh Circuit


  • For Appellant:
  • David S. Yen, Attorney, Legal Assistance Foundation of Metropolitan Chicago, Chicago, IL, for the Matter of Lonnie E. McKinney., Elizabeth Monkus, Attorney, Daniel H. Olswang, Attorney, Hauselman & Rappin, Chicago, IL, for Salta Group, Incorporated.