Hannah

MEMORANDUM *

Kim Marie Hannah appeals a decision of the Bankruptcy Appellate Panel (“BAP”) that affirmed in part and reversed in part the bankruptcy court’s judgment in favor of Appellees, Linda Schuette and Associates Commercial Corporation. The BAP affirmed the bankruptcy court’s finding that property fraudulently transferred by Kenneth Poole, the debtor in the underlying case, actually belonged in his bankruptcy estate, but reversed the court’s finding that the statute of limitations for the avoidance of one of the fraudulent transfers was equitably tolled. We have jurisdiction over appeals from the BAP pursuant to 28 U.S.C. § 158 (d), and we affirm in part and reverse in part.

Decisions of the BAP are subject to de novo review. Mitchell v. Franchise Tax Bd. (In re Mitchell), 209 F.3d 1111, 1115 (9th Cir.2000). We therefore independently review the bankruptcy court’s rulings. Id.

*861 The bankruptcy court did not err in including various assets transferred to other entities in Poole and Poole, Inc.’s estates. 1 Poole’s use and enjoyment of items of property nominally owned by others, his active involvement in running Delta Marine, and Brix’s understanding that Delta Marine…