Aalfs

MEMORANDUM *

This court may only take jurisdiction over a bankruptcy appeal when both the bankruptcy court order and the intermediate appellate decision are final. 28 U.S.C. § 158 (d). This appeal fails the finality test on both levels of procedural posture and is therefore dismissed for lack of jurisdiction.

As an initial matter, the bankruptcy court only addressed one of two interrelated causes of action in its opinion, and as a result, did not finally resolve the rights of the parties in regard to all remedies sought. See, e.g., Elliot v. Four Seasons Properties (In re Frontier Properties, Inc.), 979 F.2d 1358, 1362 (9th Cir.1992). Nor can the claim that the bankruptcy court did resolve be considered “discrete” considering the significant overlap in legal arguments between the two claims. See Allen v. Old National Bank of Washington (In re Allen), 896 F.2d 416, 418-19 (9th Cir.1990).

Recognizing the incomplete nature of the bankruptcy court’s decision, the Bankruptcy Appellate Panel (“BAP”) treated the appeal as interlocutory, affirming on *80 the one claim but remanding back to the bankruptcy court for further factfinding on the second cause of action. Under this court’s…