Mann

This appeal arises out of an action brought by bankruptcy trustee Diane Mann (trustee), seeking avoidance of the transfer of a parcel of real property from a debtor in bankruptcy, William Bender, to the defendant, Congrejo Investments, LLC (Congrejo), a Washington limited liability company formed and managed by Bender. Congrejo appeals from a portion of the decision by the Bankruptcy Appellate Panel of the Ninth Circuit (BAP), in which the BAP affirmed the bankruptcy court’s determination that the doctrine of equitable tolling applied to the trustee’s filing of this adversary proceeding. The trustee cross-appeals from a different portion of the BAP’s order in which it vacated the bankruptcy court’s summary judgment in favor of the trustee and remanded to the bankruptcy court for further proceedings. Because we hold that the appealed-from BAP decision was not final under 28 U.S.C. § 158 (d)(1), we therefore lack jurisdiction to hear this appeal and remand the case to the bankruptcy court for further proceedings.

I.

Sometime before 1992, Bender became the owner of a plot of land in Hawaii. In 1993, Bender executed a quitclaim deed that purported to convey title to this land to an…