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Health Diagnostic Lab., Inc. v. Arrowsmith, In re

Ruling: 
Subchapter S corporation status was not "property" under federal tax law and thus could not be considered "property" for the purposes of 11 U.S.C.S. §§ 544(b), 548(a)(1). (Bankr. E.D. Va.)
Issue: 
Fraudulent Transfers and Obligations; Elements of Fraudulent Transfers; Avoidable Transfers.
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Commercial case opionion summary, case decided on December 06,2017, LexisNexis #0118-046