In Re: State of Montana Department of Revenue v. Timothy L. Blixseth

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

In re: TIMOTHY L. BLIXSETH, No. 22-60046

Debtor, BAP No. 22-1160

------------------------------

OPINION

STATE OF MONTANA

DEPARTMENT OF REVENUE,

Appellant,

v.

TIMOTHY L. BLIXSETH,

Appellee.

Appeal from the Ninth Circuit Bankruptcy Appellate Panel Lafferty III, Taylor, and Gan, Bankruptcy Judges, Presiding

Argued and Submitted January 10, 2024 Pasadena, California

Filed August 14, 2024 Before: Johnnie B. Rawlinson, Michael J. Melloy, * and Holly A. Thomas, Circuit Judges.

Opinion by Judge Rawlinson

SUMMARY **

Bankruptcy

The panel reversed (1) the Bankruptcy Appellate Panel’s order dismissing an interlocutory appeal and (2) the bankruptcy court’s order denying the State of Montana Department of Revenue’s motion to dismiss an adversary proceeding brought by Timothy Blixseth under 11 U.S.C. § 303(i) for costs and damages arising out of the State’s involuntary petition filed against Blixseth under 11 U.S.C. § 303(b)(1). The panel held that the BAP and this court had jurisdiction under the collateral order doctrine to review the bankruptcy court’s order denying…