Authorities Cited: United States Code 11 U.S.C. § 1101(2) 28 U.S.C. § 158 Supreme Court 383 U.S. 715, 726 Circuit Courts 738 F.2d 748, 751 792 F.2d 1140, 1147-1148 956 F.2d 1065, 1069 963 F.2d 469, 475 20 F.3d 766, 769-770 29 F.3d 1034, 1039-1043 60 F.3d 828 71 F.3d 1221, 1225-1226 91 F.3d 553, 560-568 91 F.3d 567 172 F.3d 47, 1999 172 F.3d 48, 1998 230 F.3d 788, 799-800 253 F.3d 891, 900 274 F.3d 1085, 1097 283 F.3d 622, 625 355 F.3d 415, 428-429 358 F.3d 429, 433 393 F.3d 659, 663 420 F.3d 559, 563-565 507 F.3d 470, 493 509 F.3d 735 Federal Rules of Appellate Procedure Fed. R. App. P. 10(b)(2)