Equitable Tolling

Bankruptcy Appellate Panel decision affirming bankruptcy court’s determination that the doctrine of equitable tolling applied to trustee’s filing of adversary proceeding was not final under 28 U.S.C. Sec. 158(d)(1) in light of the need to avoid piecemeal litigation, judicial efficiency, the systemic interest in preserving the bankruptcy court’s role as the finder of fact, and absence of irreparable harm to either party if review were delayed.

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