Kendall

In this appeal from a district court’s order granting summary judgment in favor of a Chapter 7 trustee, we must determine if this court has jurisdiction when the notice of appeal was filed prior to the entry of judgment. Specifically, we are called upon to apply Rules 4(a)(1) and 4(a)(2) of the Federal Rules of Appellate Procedure as interpreted in FirsTier Mortgage Co. v. Investors Mortgage Insurance Co., 498 U.S. 269 , 111 S.Ct. 648 , 112 L.Ed.2d 743 (1991). Should we conclude that we have jurisdiction, we must then decide whether payments made to an employee trust fund out of the debtor’s accounts receivable constituted a voidable transfer of the debtor’s property under the Bankruptcy Code, 11 U.S.C. § 549 . The district court held that the transfers were voidable.

Jurisdiction was proper in the district court based on 28 U.S.C. § 1334 (a). A-though final judgment was entered in the district court on October 2, 1992, the notice of appeal was filed almost two months earlier, on August 13, 1992.

Rule 4(a)(1) sets forth the general rule that in civil cases where the United States is not a party, the notice of appeal shall be filed “within 30 days after the date of entry…