This appeal arises out of a bankruptcy court proceeding involving the Asbestos Settlement Trust ("Trust"), which was created in bankruptcy court in 1996 to pay asbestos mass tort claims for both bodily injury and property damage against Celotex Corporation and Carey Canada, Inc. Several educational institutions, including Michigan State University, Prince George's College, Rochester Institute of Technology, The University of Cincinnati, Fairfield University, and Claremont McKenna College (collectively, the "Colleges") filed property damage claims against the Trust. The claims of the Colleges were denied by the Trust on the grounds that they did not satisfy the legal prerequisites for payment. The Colleges objected and the Trust sought the bankruptcy court's review, filing for declaratory relief in an adversary proceeding. Several years later and based on this Court's decision in a related proceeding, Asbestos Settlement Trust v. City of New York (In re Celotex Corp.), 487 F.3d 1320 (11th Cir. 2007), the Trust reversed course and agreed to pay the Colleges under a formula used in In re Celotex Corp.
Having paid the claims, the Trust moved to dismiss the declaratory relief adversary proceeding in the bankruptcy court. The Colleges, however, objected to the dismissal, claiming that the payment was insufficient because it did not include interest at the federal judgment rate or damages for the breach of fiduciary duty they asserted when their initial claim was denied. The bankruptcy court held that the plan governing the Trust did not provide for interest and dismissed the declaratory judgment adversary proceeding, but without prejudice to the Colleges' right to pursue their damages claim in a new bankruptcy court proceeding.
The Colleges then filed a motion for leave to sue the Trust for damages in a different forum than the bankruptcy court; one that would permit them to try their claim for damages before a jury. The bankruptcy court denied the motion holding that it had exclusive jurisdiction, pursuant to 11 U.S.C. § 524(g) and the terms of the Joint Plan of Reorganization, over the breach of fiduciary duty and other related claims against the Trust.
"Although a district court, at its discretion, may review interlocutory judgments and orders of a bankruptcy court, see 28 U.S.C. § 158(a), a court of appeals has jurisdiction over only final judgments and orders entered by a district court or a bankruptcy appellate panel sitting in review of a bankruptcy court, see § 158(d)." In re F.D.R. Hickory House, Inc., 60 F.3d 724, 725 (11th Cir.1995) (emphasis added). See also In re Donovan, 532 F.3d 1134, 1136 (11th Cir.2008) (same); In re TCL Investors, 775 F.2d 1516, 1519 (11th Cir. 1985) (same); cf. Jove Eng'g, Inc. v. IRS, 92 F.3d 1539, 1547 (11th Cir.1996) (stating that § 158(d) "grants [the circuit court] jurisdiction of appeals only where the district court exercised appellate jurisdiction from a decision by a bankruptcy judge."). Neither of the parties' briefs directly address whether, pursuant to 28 U.S.C. § 158(d), we have jurisdiction to consider the Colleges' appeal of the district court's order.
A final judgment or order is "one which ends the litigation on the merits and leaves nothing for the court to do but execute the judgment." See Catlin v. United States, 324 U.S. 229, 233, 65 S.Ct. 631, 89 L.Ed. 911 (1945); see also In re TCL Investors, 775 F.2d at 1519 (applying Catlin's finality rule in the bankruptcy appeals context). We have explained that "to be final, a bankruptcy court order must completely resolve all of the issues pertaining to a discrete claim, including issues as to the proper relief." In re Donovan, 532 F.3d at 1136-37 (internal quotation marks omitted).
Here, whether it is the district court's order denying the Colleges leave to appeal the bankruptcy court's interlocutory order or it is the bankruptcy court's jurisdiction order under consideration, we cannot say that either of these orders are "final" for purposes of our jurisdiction under 28 U.S.C. § 158(d). The bankruptcy court's ruling that it has exclusive jurisdiction to adjudicate the Colleges' breach of fiduciary duty and other related claims for damages certainly does not resolve the litigation on the Colleges' claim. It merely identifies the forum in which the claim will be heard. Likewise, the district court's order, which concluded that the bankruptcy's jurisdiction order was interlocutory and did not satisfy the standards necessary for the court to exercise its discretion to grant the appeal, does not resolve the merits of the Colleges' claim against the Trust. See In re Kassover, 343 F.3d 91, 94-95 (2d Cir.2003) (explaining that a circuit
Because neither the district court order nor the bankruptcy court order is a final judgment or order and because neither order falls within any of the exceptions to this circuit's final judgment rule, we lack jurisdiction to review these orders. Accordingly, this appeal is DISMISSED.