PER CURIAM.
Defendant-appellant United States of America appeals from an order of the dis[1517]*1517trict court affirming a bankruptcy court order holding that the tax lien on the vested, indeterminate interest in property of debtor Billie L. Gardner was extinguished by an award of the property to plaintiff-ap-pellee Terryl A. Gardner in a state court divorce proceeding and that Mrs. Gardner’s interests in the property were superior to those of the United States. 101 B.R. 654 (D.Kan.1989). We affirm the determination that Mr. Gardner had no interest in the marital property after the final divorce decree and remand for dismissal for lack of jurisdiction the bankruptcy court’s determination and district court’s affirmance that Mrs. Gardner’s interests were superior to those of the government.
The facts in this case either were stipulated or are undisputed. On January 22, 1985, Mrs. Gardner commenced divorce proceedings in Kansas state court. The Internal Revenue Service filed a tax lien against Mr. Gardner on August 4, 1986.1 Two days later, Mr. Gardner filed for bankruptcy under Chapter 7. On September 19, 1986, the bankruptcy court lifted the automatic stay to allow the divorce proceedings, including division of property, to continue, but cautioned that any division of property would not be conclusive as to the bankruptcy trustee. On January 12, 1987, the divorce court entered a decree of divorce, awarding nearly all of the property to Mrs. Gardner. At that time, all but the exempt property was held by the trustee.
Mrs. Gardner brought an adversary action against the bankruptcy trustee on February 2, 1988, to obtain the bankruptcy estate property awarded to her in the divorce action. Defining the action as a conflict over ownership rights of property rather than a controversy concerning priorities, the bankruptcy court determined that Mr. Gardner had a “vested but an as yet undetermined ownership interest” in all marital property at the time of commencement of the divorce action. The entry of the divorce decree, however, served to divest any interest Mr. Gardner had in the property. Because the state court divested Mr. Gardner s interest in tlm property by entry of the final divorce decree, the bankruptcy court held that any interest the government claimed to the property as a result of the tax lien was extinguished.
The government appealed to the district court raising issues relating to the bankruptcy court’s jurisdiction over exempt property and to the priority of its tax lien. The district court did not resolve the jurisdictional issue on the ground that Mrs. Gardner’s complaint had only requested award of the nonexempt property. The district court affirmed the bankruptcy court’s decision that Mrs. Gardner was entitled to the nonexempt property. In doing so, the district court determined that Mr. Gardner held a vested interest in the marital property during the divorce proceedings that the tax lien attached to, but the interest was divested by the divorce decree, thereby subjecting the tax lien to divestiture.
The first issue on appeal relates to the jurisdiction of the bankruptcy court. The government contends the bankruptcy court lacked jurisdiction to determine the priority of two competing third-party lienors over property that was exempt from the bankruptcy estate. We believe the jurisdictional issue is even more fundamental and concerns the bankruptcy court’s jurisdiction to determine which lienor was entitled to property no longer a part of the bankruptcy estate. We conclude the bankruptcy court lacked jurisdiction to determine whether Mrs. Gardner’s interests were superior to those of the government after concluding Mr. Gardner had no interest in the property.
Bankruptcy courts have only the jurisdiction and powers expressly or by necessary implication granted by Congress. Johnson v. First Nat’l Bank of Montevideo, 719 F.2d 270, 273 (8th Cir.1983), cert. denied, 465 U.S. 1012, 104 S.Ct. 1015, 79 L.Ed.2d 245 (1984). Bankruptcy courts have jurisdiction over core proceedings. [1518]*1518See 28 U.S.C. § 157. Core proceedings are proceedings which have no existence outside of bankruptcy. In re Alexander, 49 B.R. 733, 736 (Bankr.D.N.D.1985). Actions which do not depend on the bankruptcy laws for their existence and which could proceed in another court are not core proceedings. In re Wood, 825 F.2d 90, 96 (5th Cir.1987). Although determination of whether the marital property is part of the bankruptcy estate is a core proceeding, the later determination of the ownership of the marital property as between third parties, such as Mrs. Gardner and the government, is not a core proceeding. See In re Holland Indus., Inc., 103 B.R. 461, 466 (Bankr.S.D.N.Y.1989) (bankruptcy courts determine validity of tax liens under rubric of core proceedings only when lien concerns debtor’s property); cf. In re Jackson, 102 B.R. 82 (Bankr.N.D.Tex.1988) (court had jurisdiction to determine validity, extent or priority of liens on homestead property pursuant to 28 U.S.C. § 157(b)(2)(E) and (O) as a core proceeding and as a related proceeding even though property was no longer property of bankruptcy estate; jurisdiction retained only to determine what debts are discharged and unsecured indebtedness of debtor’s estate). Accordingly, this action is not a core bankruptcy proceeding.
Bankruptcy courts also have jurisdiction over related proceedings, under the authority of 28 U.S.C. § 1471(b), which confers jurisdiction on district courts for cases related to title 11 proceedings. In re Fietz, 852 F.2d 455, 456 (9th Cir.1988); see also 28 U.S.C. § 157. Related proceedings are civil proceedings that, in the absence of a bankruptcy petition, could have been brought in a district court or state court. In re Colorado Energy Supply, Inc., 728 F.2d 1283, 1286 (10th Cir.1984). “[T]he test for determining whether a civil proceeding is related in bankruptcy is whether the outcome of that proceeding could conceivably have any effect on the estate being administered in bankruptcy.” Pacor, Inc. v. Higgins, 743 F.2d 984, 994 (3d Cir.1984) (emphasis omitted). Although the proceeding need not be against the debtor or his property, the proceeding is related to the bankruptcy if the outcome could alter the debtor’s rights, liabilities, options, or freedom of action in any way, thereby impacting on the handling and administration of the bankruptcy estate. Id.; see also In re Wood, 825 F.2d at 93 (related matters conceivably have effect on administration of bankruptcy estate); In re Dogpatch U.S.A., Inc., 810 F.2d 782, 786 (8th Cir.1987) (same); In re Bobroff, 766 F.2d 797, 802 (3d Cir.1985) (same).
A bankruptcy court has jurisdiction over disputes regarding alleged property of the bankruptcy estate at the outset of the case. In re Xonics, Inc.,
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PER CURIAM.
Defendant-appellant United States of America appeals from an order of the dis[1517]*1517trict court affirming a bankruptcy court order holding that the tax lien on the vested, indeterminate interest in property of debtor Billie L. Gardner was extinguished by an award of the property to plaintiff-ap-pellee Terryl A. Gardner in a state court divorce proceeding and that Mrs. Gardner’s interests in the property were superior to those of the United States. 101 B.R. 654 (D.Kan.1989). We affirm the determination that Mr. Gardner had no interest in the marital property after the final divorce decree and remand for dismissal for lack of jurisdiction the bankruptcy court’s determination and district court’s affirmance that Mrs. Gardner’s interests were superior to those of the government.
The facts in this case either were stipulated or are undisputed. On January 22, 1985, Mrs. Gardner commenced divorce proceedings in Kansas state court. The Internal Revenue Service filed a tax lien against Mr. Gardner on August 4, 1986.1 Two days later, Mr. Gardner filed for bankruptcy under Chapter 7. On September 19, 1986, the bankruptcy court lifted the automatic stay to allow the divorce proceedings, including division of property, to continue, but cautioned that any division of property would not be conclusive as to the bankruptcy trustee. On January 12, 1987, the divorce court entered a decree of divorce, awarding nearly all of the property to Mrs. Gardner. At that time, all but the exempt property was held by the trustee.
Mrs. Gardner brought an adversary action against the bankruptcy trustee on February 2, 1988, to obtain the bankruptcy estate property awarded to her in the divorce action. Defining the action as a conflict over ownership rights of property rather than a controversy concerning priorities, the bankruptcy court determined that Mr. Gardner had a “vested but an as yet undetermined ownership interest” in all marital property at the time of commencement of the divorce action. The entry of the divorce decree, however, served to divest any interest Mr. Gardner had in the property. Because the state court divested Mr. Gardner s interest in tlm property by entry of the final divorce decree, the bankruptcy court held that any interest the government claimed to the property as a result of the tax lien was extinguished.
The government appealed to the district court raising issues relating to the bankruptcy court’s jurisdiction over exempt property and to the priority of its tax lien. The district court did not resolve the jurisdictional issue on the ground that Mrs. Gardner’s complaint had only requested award of the nonexempt property. The district court affirmed the bankruptcy court’s decision that Mrs. Gardner was entitled to the nonexempt property. In doing so, the district court determined that Mr. Gardner held a vested interest in the marital property during the divorce proceedings that the tax lien attached to, but the interest was divested by the divorce decree, thereby subjecting the tax lien to divestiture.
The first issue on appeal relates to the jurisdiction of the bankruptcy court. The government contends the bankruptcy court lacked jurisdiction to determine the priority of two competing third-party lienors over property that was exempt from the bankruptcy estate. We believe the jurisdictional issue is even more fundamental and concerns the bankruptcy court’s jurisdiction to determine which lienor was entitled to property no longer a part of the bankruptcy estate. We conclude the bankruptcy court lacked jurisdiction to determine whether Mrs. Gardner’s interests were superior to those of the government after concluding Mr. Gardner had no interest in the property.
Bankruptcy courts have only the jurisdiction and powers expressly or by necessary implication granted by Congress. Johnson v. First Nat’l Bank of Montevideo, 719 F.2d 270, 273 (8th Cir.1983), cert. denied, 465 U.S. 1012, 104 S.Ct. 1015, 79 L.Ed.2d 245 (1984). Bankruptcy courts have jurisdiction over core proceedings. [1518]*1518See 28 U.S.C. § 157. Core proceedings are proceedings which have no existence outside of bankruptcy. In re Alexander, 49 B.R. 733, 736 (Bankr.D.N.D.1985). Actions which do not depend on the bankruptcy laws for their existence and which could proceed in another court are not core proceedings. In re Wood, 825 F.2d 90, 96 (5th Cir.1987). Although determination of whether the marital property is part of the bankruptcy estate is a core proceeding, the later determination of the ownership of the marital property as between third parties, such as Mrs. Gardner and the government, is not a core proceeding. See In re Holland Indus., Inc., 103 B.R. 461, 466 (Bankr.S.D.N.Y.1989) (bankruptcy courts determine validity of tax liens under rubric of core proceedings only when lien concerns debtor’s property); cf. In re Jackson, 102 B.R. 82 (Bankr.N.D.Tex.1988) (court had jurisdiction to determine validity, extent or priority of liens on homestead property pursuant to 28 U.S.C. § 157(b)(2)(E) and (O) as a core proceeding and as a related proceeding even though property was no longer property of bankruptcy estate; jurisdiction retained only to determine what debts are discharged and unsecured indebtedness of debtor’s estate). Accordingly, this action is not a core bankruptcy proceeding.
Bankruptcy courts also have jurisdiction over related proceedings, under the authority of 28 U.S.C. § 1471(b), which confers jurisdiction on district courts for cases related to title 11 proceedings. In re Fietz, 852 F.2d 455, 456 (9th Cir.1988); see also 28 U.S.C. § 157. Related proceedings are civil proceedings that, in the absence of a bankruptcy petition, could have been brought in a district court or state court. In re Colorado Energy Supply, Inc., 728 F.2d 1283, 1286 (10th Cir.1984). “[T]he test for determining whether a civil proceeding is related in bankruptcy is whether the outcome of that proceeding could conceivably have any effect on the estate being administered in bankruptcy.” Pacor, Inc. v. Higgins, 743 F.2d 984, 994 (3d Cir.1984) (emphasis omitted). Although the proceeding need not be against the debtor or his property, the proceeding is related to the bankruptcy if the outcome could alter the debtor’s rights, liabilities, options, or freedom of action in any way, thereby impacting on the handling and administration of the bankruptcy estate. Id.; see also In re Wood, 825 F.2d at 93 (related matters conceivably have effect on administration of bankruptcy estate); In re Dogpatch U.S.A., Inc., 810 F.2d 782, 786 (8th Cir.1987) (same); In re Bobroff, 766 F.2d 797, 802 (3d Cir.1985) (same).
A bankruptcy court has jurisdiction over disputes regarding alleged property of the bankruptcy estate at the outset of the case. In re Xonics, Inc., 813 F.2d 127, 131 (7th Cir.1987). When property leaves the bankruptcy estate, however, the bankruptcy court’s jurisdiction typically lapses, In re Hall’s Motor Transit Co., 889 F.2d 520, 523 (3d Cir.1989); In re Xonics, Inc., 813 F.2d at 131; In re Muller, 72 B.R. 280, 284 (C.D.Ill.1987), aff'd, 851 F.2d 916 (7th Cir.1988), cert. denied, - U.S. -, 109 S.Ct. 1645, 104 L.Ed.2d 160 (1989), and the property’s relationship to the bankruptcy proceeding comes to an end. See In re Hall’s Motor Transit Co., 889 F.2d at 523. Thus, the bankruptcy court lacks related jurisdiction to resolve controversies between third party creditors which do not involve the debtor or his property unless the court cannot complete administrative duties without resolving the controversy. In re Shirley Duke Assocs., 611 F.2d 15, 18 (2d Cir.1979).
In this case, the dispute between the government and Mrs. Gardner does not involve identification of the debtor's property interest, since the bankruptcy court had determined Mr. Gardner had no interest in the property. See In re Xonics, Inc., 813 F.2d at 131. Rather, this case involves the conflict between two creditors over property no longer a part of the bankruptcy estate. The conflict between the government and Mrs. Gardner is irrelevant to the bankruptcy estate, because the disputes regarding their stake in Mr. Gardner’s property have been resolved, see In re Incor, Inc., 100 B.R. 790, 799 (Bankr.D.Md.1989), and neither Mr. Gardner nor the bankruptcy estate are affected by the dis[1519]*1519pute between Mrs. Gardner and the government, see In re Alexander, 49 B.R. at 737 (bankruptcy court “lacks the jurisdiction to either hear or decide private lien priority disputes involving secured creditors whose dispute does not either directly or indirectly affect the debtor or property of the estate”); see also In re Federal Shopping Way, Inc., 717 F.2d 1264, 1272 (9th Cir.1983) (when property is outside bankruptcy court’s possession and trustee claims no interest in property, bankruptcy court is without jurisdiction to adjudicate conflicting claims to ownership of property).
Since the dispute is not otherwise related and would not affect the distribution of assets and administration of the bankruptcy estate, we hold the bankruptcy court lacked jurisdiction to resolve the dispute between Mrs. Gardner and the government regarding a lien on nonestate property. See In re Holland Indus., Inc., 103 B.R. at 469; In re Dickenson Lines, Inc., 47 B.R. 653, 656 (Bankr.D.Minn.1985). To hold otherwise would lead to almost unlimited jurisdiction by the bankruptcy court. In re Dickenson Lines, Inc., 47 B.R. at 656. Either the federal district court or the state courts are the proper forum for resolving this dispute regarding property not belonging to Mr. Gardner.
Because we conclude the bankruptcy court lacked jurisdiction to resolve the dispute between Mrs. Gardner and the government, we need not reach the government’s argument that the lower courts erred in holding that Mrs. Gardner’s interest in the nonexempt property had priority over the government’s perfected tax lien.
The judgment of the United States District Court for the District of Kansas is AFFIRMED to the extent it affirmed the bankruptcy court’s determination that Mr. Gardner had no interest in the marital property after the final divorce decree. The judgment is VACATED, and the action is REMANDED with instructions to remand to the bankruptcy court to dismiss for lack of subject matter jurisdiction the portion of the bankruptcy court’s opinion and judgment adjudicating the property rights of Mrs. Gardner and the government.
ENTERED FOR THE COURT PER CU-RIAM.