UNITED STATES COURT OF APPEALS
For the Fifth Circuit
No. 98-10584
Summary Calendar
In the Matter of: AFFILIATED FOOD STORES, INC.,
Debtor.
UNITED STATES OF AMERICA, IRS,
Appellee,
VERSUS
AFFILIATED FOOD STORES, INC.,
Appellant.
Appeal from the United States District Court
for the Northern District of Texas
(4:98-CV-15-A)
February 26, 1999
Before EMILIO M. GARZA, DeMOSS, and BENAVIDES, Circuit Judges.
PER CURIAM:*
Before us is the motion of appellee to dismiss appeal for lack
of jurisdiction which a prior motion’s panel of this Court ordered
carried with the case. Having studied the record and Court
*
Pursuant to 5TH CIR. R. 47.5, the Court has determined that
this opinion should not be published and is not precedent except
under the limited circumstances set forth in 5TH CIR. R. 47.5.4.
opinions in light of the briefs filed by the parties, we are
convinced that this Court lacks appellate jurisdiction over the
Order issued by the district court from which an appeal was taken.
The Order of the district court appealed from expressly provides
that "this action be, and is hereby, remanded to the United States
Bankruptcy Court for the Northern District of Texas, Fort Worth
Division, so that the court may determine whether equitable tolling
should apply and make specific findings of fact and conclusions of
law as to the reasons for its determination." This remand order
therefore involved "significant further proceedings" and under the
jurisprudence of this Court, the district court’s order is neither
final nor otherwise appealable. See In the Matter of Nicholas, 21
F.3d 690, 692 (5th Cir. 1994); In re Aegis Specialty Marketing,
Inc., 68 F.3d 919, 921 (5th Cir. 1995).
This Court regrets that extra delay will necessarily be
entailed by our Order and we hope that the lower courts can proceed
expeditiously to resolve this case with a final decision.
DISMISSED.
2