Kalt

*1004 ORDER

The opinion filed August 4, 1995 is withdrawn. It is replaced by the opinion filed concurrently with this order.

The petition for rehearing is denied.

OPINION

Sherwin Kalt appeals the bankruptcy appellate panel’s affirmance of the bankruptcy court’s dismissal of his independent action to set aside a satisfaction of judgment. Kalt alleges Aarl Hunter fraudulently induced him to settle his adversary proceeding in the bankruptcy court and file an acknowledgment and full satisfaction of judgment. Kalt filed his independent action in the bankruptcy court when he discovered the alleged fraud, which was more than two years after he had filed the satisfaction of judgment. The bankruptcy court applied Bankruptcy Rule 9024, the bankruptcy rule corollary to Federal Rule of Civil Procedure 60(b), and dismissed the action, because Kalt had not brought it within one year and he had not alleged fraud upon the court or extrinsic fraud. The bankruptcy appellate panel (BAP) affirmed for the same reason. We have jurisdiction under 28 U.S.C. § 158 (c). We also affirm the dismissal, but do so on the ground that the bankruptcy court lacked subject matter jurisdiction over Kalt’s…