The district court reversed the bankruptcy court's determination that it had related matter jurisdiction over an action that had been removed from state court. Prior to removal, the chapter 7 trustee had abandoned all of debtor's assets. The district court held that debtor's residual interest in abandoned assets was not an asset of the bankruptcy estate. Therefore, there were no estate assets for the bankruptcy court to administer, and the bankruptcy court was without either core or related matter jurisdiction to determine and resolve competing claims to debtor's residual interest by secured creditors. The bankruptcy court was ordered to vacate its orders in the case and to remand the case to state court.