In Re: Robert Allen Smith, Appellant,robert Allen Smith, Appellant, v. Internal Revenue Service, Appellee, 127 F.3d 1106 (9th Cir. 1997)

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U.S. Court of Appeals for the Ninth Circuit - 127 F.3d 1106 (9th Cir. 1997) Submitted October 20, 1997. **Decided Oct. 24, 1997

Appeal from the Ninth Circuit Bankruptcy Appellate Panel Hagan, Jones and Ollason, Judges, Presiding

Before: THOMPSON, T.G. NELSON, and KLEINFELD, Circuit Judges.

MEMORANDUM^*

Chapter 7 debtor Robert Allen Smith appeals pro se the Bankruptcy Appellate panel's ("BAP") decision affirming the bankruptcy court's denial of Smith's motion for a jury trial in his adversary proceeding against the Internal Revenue Service. We dismiss for lack of jurisdiction.

This court has jurisdiction under 28 U.S.C. § 158(d) to review appeals arising from final decisions, judgments, and orders of the BAP. See 28 U.S.C. § 158(d). The BAP's affirmance of a bankruptcy court's interlocutory order is not a final order under section 158(d). See In re Livesay, 118 F.3d 661, 662 (9th Cir. 1997). Here, the BAP affirmed the Bankruptcy Court's interlocutory order denying Smith's motion for a jury trial. Accordingly, we lack jurisdiction to review this appeal.

DISMISSED.

The panel unanimously finds this case suitable for decision without oral argument. See Fed. R. App. P. 34(a); 9th Cir. R. 34-4

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir. R. 36-3

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