In re: SARAH MARGARET TAYLOR v. U.s. Bank National Association;

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
In re: SARAH MARGARET TAYLOR,
Debtor,
------------------------------
SARAH MARGARET TAYLOR,
Appellant,
v.
U.S. BANK NATIONAL ASSOCIATION;
et al.,
Appellees.
No. 20-60032
BAP No. 18-1197
MEMORANDUM*
Appeal from the Ninth Circuit
Bankruptcy Appellate Panel
Gan, Brand, and Spraker, Bankruptcy Judges, Presiding
Submitted June 26, 2023**
Before: CANBY, S.R. THOMAS, CHRISTEN, Circuit Judges.
Chapter 7 debtor Sarah Margaret Taylor appeals pro se from the Bankruptcy
* This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
** The panel unanimously concludes these cases are suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
FILED
JUN 30 2023
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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Appellate Panel’s (“BAP”) judgment affirming the bankruptcy court’s order
approving the settlement agreement between the bankruptcy trustee, Elizabeth A.
Kane, and various state parties. We have jurisdiction under 28 U.S.C. § 158(d).
We review de novo BAP decisions and apply the same standard of review that the
BAP applied to the bankruptcy court’s ruling. Boyajian v. New Falls Corp. (In re
Boyajian), 564 F.3d 1088, 1090 (9th Cir. 2009). We affirm.
The bankruptcy court did not abuse its discretion in approving the settlement
agreement because the bankruptcy court properly considered the relevant factors
and reasonably concluded that the agreement was fair and equitable. See In re A &
C Props., 784 F.2d 1377, 1380-81 (9th Cir. 1986) (setting forth standard of review
and explaining the relevant factors to consider when approving a compromise
agreement).
To the extent that Taylor challenges the bankruptcy court’s order approving
the settlement agreement between the trustee and U.S. Bank National Association,
we lack jurisdiction to consider Taylor’s contentions because her notice of appeal
was untimely as to that order. See Fed. R. Bankr. P. 8002(a)(1) (notice of appeal
from a bankruptcy court order must be filed within 14 days after the filing of the
order); Anderson v. Mouradick (In re Mouradick), 13 F.3d 326, 327 (9th Cir. 1994)
(“The provisions of Bankruptcy Rule 8002 are jurisdictional; the untimely filing of
a notice of appeal deprives the appellate court of jurisdiction to review the

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bankruptcy court’s order.”).
We do not consider matters not specifically and distinctly raised and argued
in the opening brief, or arguments and allegations raised for the first time on
appeal. See Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009).
All pending requests are denied.
AFFIRMED.

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