Authorities Cited: United States Code 11 U.S.C. § 704 11 U.S.C. § 704(a)(1) 11 U.S.C. § 726 11 U.S.C. § 1106 28 U.S.C. § 158 28 U.S.C. § 158(a) 28 U.S.C. § 158(d)(1) Supreme Court 299 U.S. 105 337 U.S. 541 462 U.S. 198, 203 493 U.S. 215, 231 507 U.S. 380, 389 Circuit Courts 190 F. 726 724 F.2d 744, 745 730 F.2d 1109, 1110 813 F.2d 127, 130 813 F.2d 912, 913 884 F.2d 343, 346-347 932 F.2d 729, 731-732 983 F.2d 125, 127 16 F.3d 921 76 F.3d 200, 204 105 F.3d 1248, 1250 118 F.3d 1289, 1293 138 F.3d 1254, 1258 207 F.3d 500 235 F.3d 375, 379 296 F.3d 730, 731 320 F.3d 849, 850 331 F.3d 1257, 1259 359 F.3d 699 397 F.3d 647, 650 445 F.3d 1046, 1053 509 F.3d 15, 21 513 F.3d 91, 94-95