Holding that "it continues to be true that only 'exceptional circumstances [will] justify a departure from the basic policy of postponing appellate review until after the entry of a final judgment.'"
Holding that “we review the bankruptcy court decision independently, accepting its factual findings unless clearly erroneous but reviewing its conclusions of law de novo”
Holding that a "controlling question of law" is one "in which reversal of the bankruptcy court's order would terminate the action or materially affect the outcome of the litigation."
Holding that a bankruptcy order is interlocutory unless it "completely resolve the issues pertaining to a discrete claim, including issues as to the proper relief"
Stating that the collateral order doctrine "is confined to `trial court orders affecting rights that will be irretrievably lost in the absence of an immediate appeal'"