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§ 548(a)(1)

Pryor v. Tiffen (In re TC Liquidation LLC)

Ruling
Trustee entitled to avoid payments made by debtor LLC to individuals to pay taxes owed on debtor's profits.
Procedural posture

Debtor LLC, an "S" corporation, declared chapter 11 bankruptcy in February 2003 and remained in chapter 11 bankruptcy until June of 2004, when the case was converted to one under chapter 7. A trustee who was appointed to administer the debtor's chapter 7 bankruptcy estate learned that individuals who purchased a company from their parents borrowed money so they could acquire the company and other businesses and received salary increases and dividend payments from the debtor which allowed them to repay the loans and to pay taxes they owed on profits the debtor made, and he filed adversary proceedings against those individuals, seeking a determination that he could recover those payments. The court found that the trustee was entitled under 11 U.S.C.S. § 548(a)(1)(A) to recover payments defendants received so they could pay taxes they owed on profits the company made, but was not entitled to recover money defendants received as salary increases or dividends which they use to repay debts they owed to their parents and other lenders. The debtor did not derive any value from dividends it paid defendants so they could pay their taxes.

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Commercial opinion summary, case decided on December 06, 2011 , LexisNexis #0212-105

Newton v. Sims (In re Sims)

Ruling
Transfer for less in value than debtor paid that made debtor insolvent avoided as constructively fraudulent.
Procedural posture

Chapter 7 trustee filed an adversary proceeding against defendants, a debtor's son and daughter-in-law, seeking a determination that he could avoid a transfer the debtor made to her son seven months before she declared bankruptcy, pursuant to 11 U.S.C.S. § 548(a). The parties filed cross-motions for summary judgment.

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Consumer opinion summary, case decided on November 30, 2011 , LexisNexis #0112-025

Barber v. Grube (In re Grube)

Ruling
Transfer of funds to non-debtor spouse to be held as earmarked for undetermined joint tax liability was avoidable as fraudulent.
Procedural posture

A debtor's chapter 7 bankruptcy trustee sued defendant, the debtor's wife, to avoid five prepetition transfers as fraudulent transfers under 11 U.S.C.S. § 548(a)(1)(B). The trustee moved for summary judgment.

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Consumer opinion summary, case decided on October 06, 2011 , LexisNexis #1111-053

Industrial Enters. Of Am. v. Tabor Acad. (In re Pitt Penn Holding Co.)

Ruling
Transfers of stock to school by debtor's executives without consideration while debtor was insolvent could be recovered as fraudulent.
Procedural posture

Defendant school filed a motion to dismiss plaintiff debtor's complaint against it, alleging (1) fraudulent transfers under 11 U.S.C.S. § 548, (2) unjust enrichment, (3) fraudulent conveyances under 11 U.S.C.S. § 544, (4) recovery of fraudulent transfers under 11 U.S.C.S. § 550.

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Commercial opinion summary, case decided on September 16, 2011 , LexisNexis #1011-122

Farmer v. Racsko (In re Racsko)

Ruling
Transfer to debtor's former spouse for less than equivalent value was constructively fraudulent and avoidable.
Procedural posture

Adversary plaintiff, the chapter 7 trustee, brought an action against defendant debtor, averring that the debtor fraudulently transferred funds in the amount of $79,973.27 to a trust of which she was trustee, and seeking to avoid and recover the transfer pursuant to 11 U.S.C.S. §§ 548(a), 544(b)(1), and 550(a), and in conjunction with Tenn. Code Ann. § 66-3-305 (2004).

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Consumer opinion summary, case decided on September 14, 2011 , LexisNexis #1011-123

PSN Liquidating Trust v. Intelsat Corp. (In re PSN United States Inc.)

Ruling
Transfers from debtor to satellite service provider pursuant to provider's contract with debtor's parent were not constructively fraudulent as debtor received value.
Procedural posture

Plaintiff, a liquidating trust for a Chapter 11 debtor, moved for partial summary judgment on its claim against defendant satellite service providers on claims of constructive fraudulent transfers under either 11 U.S.C.S. § 548(a)(1)(B) or the corresponding Florida state statutes. The providers filed a cross-motion for summary judgment on the constructive fraudulent transfer claims and actual fraud claims under § 548(a)(1)(A) or state law.

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Commercial opinion summary, case decided on September 09, 2011 , LexisNexis #1011-069

Springel v. Prosser (In re Innovative Commun. Corp.)

Ruling
Trustee could recover fraudulent and constructively fraudulent transfers from debtor's president, chairman and CEO to adult children.
Procedural posture

Plaintiff, a Chapter 11 trustee, sought to recover pre-petition fraudulent transfers and unauthorized post-petition transfers from defendant transferees, who were the adult children of the debtors' board president, chairman, and chief executive officer (CEO).

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Commercial opinion summary, case decided on August 05, 2011 , LexisNexis #0911-056

Gowan v. Wachovia Bank (In re Dreier LLP)

Ruling
Lien could not be avoided in absence of fraud and where contemporaneous exchange for new value defense applied.
Procedural posture

Plaintiff bankruptcy trustee brought an adversary proceeding against defendant bank alleging that a lien granted to the bank to secure a loan to a bankruptcy debtor in furtherance of the fraudulent Ponzi scheme of the debtor's principal was avoidable as a fraudulent or preferential transfer. The bank moved to dismiss the complaint.

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Commercial opinion summary, case decided on August 03, 2011 , LexisNexis #0811-124

M. Davis Mgmt. v. Zink (In re M. Davis Mgmt.)

Ruling
Transfer made with actual intent to hinder, delay or defraud creditors avoided.
Procedural posture

Plaintiff reorganized debtor sought, pursuant to 11 U.S.C.S. § 544(b), § 548(a)(1)(A), and § 550, and Fla. Stat. § 726.105(1)(a), § 726.106, and § 726.108, to avoid pre-petition transfers from the pre-bankruptcy company to defendants, its former vice president, director, and CEO, and his wife, majority (51%) shareholder and company president. Both parties moved for partial or final summary judgment.

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Commercial opinion summary, case decided on July 19, 2011 , LexisNexis #0911-057

Liebersohn v. Vetri (In re DAmbrosio)

Ruling
Debtor's transfer of funds back to purchaser of property was fraudulent to extent not a reasonable exchange for new value.
Procedural posture

The chapter 7 trustee sought a judgment pursuant to 11 U.S.C.S. § 548(a)(1)(A) and (B), against defendant, the purchaser and transferee of debtors' real property, in the amount of $52,010.19, including $23,597.40 in funds at closing, and 28,422.79, in the form of a deposit.

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Consumer opinion summary, case decided on July 18, 2011 , LexisNexis #0811-094