SUHRHEINRICH, Circuit Judge. Thomas Blakley seeks review of a district court’s judgment affirming the decision of an administrative law judge (“ALJ”), who denied Blakley’s request for social security disability benefits. Blakley argues that the ALJ improperly rejected the opinions of his treating physicians and failed to provide reasons on the record for according them less than controlling weight. Because the ALJ failed to “give good reasons” for discounting the opinions of Blakley’s treating physicians, in violation of 20 C.F.R. § 404.1527(d)(2), we REVERSE the judgment of the district court affirming the ALJ’s decision and REMAND with instructions to return the claim to the Commissioner of Social Security (“Commissioner”) for further proceedings consistent with this opinion.

KENNEDY, Circuit Judge. Petitioner Sherman Wagner, a/k/a Billy Lynn Wagner, appeals the district court’s denial of his petition for a writ of habeas corpus. In his various state and federal appeals relating to his 2002 state murder trial, Wagner has made numerous claims of violations that he claims warrant reversal of his conviction. Wagner’s certificate of appealability in this Court has been limited to the following claims: 1) prosecutorial misconduct based on the prosecutor’s reference to unrelated murder investigations of Petitioner; 2) prosecutorial misconduct based on the prosecutor’s failure to correct perjured testimony; 3) ineffective assistance of counsel based on counsel’s failure to object to the prosecutor’s reference to the prior murder investigations; 4) ineffective assistance of counsel based on counsel’s failure to challenge the testimony of witness Antonio Edwards; 5) ineffective assistance of counsel based on counsel’s failure to challenge the testimony of witness Thelyus Johnson; and 6) ineffective assistance of counsel based on counsel’s inappropriate remarks during closing argument. For the reasons which follow, we find three of Wagner’s claims to be unexhausted; therefore, we VACATE the judgment of the district court and REMAND for further proceedings.

CLAY, Circuit Judge. Plaintiff, New Hampshire Insurance Company (“New Hampshire” or “NHIC”), appeals from the district court’s order and judgment granting Defendants’ motion to dismiss pursuant to its discretion to decline to exercise jurisdiction over claims brought under the Declaratory Judgment Act of 1934, 28 U.S.C. § 2001. Applying the Brillhart/Wilton abstention framework, the district court dismissed New Hampshire’s complaint in favor of parallel proceedings pending in Ohio state court. On appeal, New Hampshire challenges the district court’s application of the Brillhart/Wilton doctrine, contending that several factors support federal jurisdiction.

For the reasons set forth herein, we REVERSE the district court’s assumption that it has jurisdiction and VACATE its analysis of the abstention issue, but AFFIRM its judgment dismissing NHIC’s claims, although on different grounds.

THOMAS H. FULTON, Chief Bankruptcy Appellate Panel Judge. Washington Mutual Bank f/k/a Washington Mutual Bank, F.A., successor by merger to Washington Mutual Home Loans f/k/a North American Mortgage Company (“WaMu”) appeals an order of the bankruptcy court granting the motion for summary judgment of Stephen Palmer, chapter 7 trustee (“Trustee”), and avoiding WaMu’s lien on the debtor’s manufactured home.

For the foregoing reasons, the order of the bankruptcy court granting the Trustee’s motion for summary judgment is AFFIRMED.