Authorities Cited: United States Code 11 U.S.C. § 541(a) 11 U.S.C. § 542(a) 28 U.S.C. § 158(a)(1) 28 U.S.C. § 158(d)(1) Supreme Court 499 U.S. 225, 238 Circuit Courts 969 F.2d 977, 979 91 F.3d 1367, 1370 514 F.3d 1021, 1022 Federal Rules of Appellate Procedure Fed. R. App. P. 34(f)