Legal Opinion
Arrowsmith v. United States (In re Health Diagnostic Laboratory, Inc.)
United States Bankruptcy Court, E.D. Virginia
Decided December 6, 2017No. Case No. 15-32919 (Jointly Administered); AP No. 17-04300PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
Kevin R. Huennekens, UNITED STATES BANKRUPTCY JUDGE
The Court must decide in this adversary proceeding whether subchapter S corporation status (“S corporation status”) under Title 26 of the United States Code (the “Tax Code”)1 is considered “property” for the purposes of 11 U.S.C. §§ 544(b), 548. A hearing on that issue was held on November 30, 2017 (the “Hearing”), at which time the Court took the matter under advisement. For the reasons set forth below, the Court holds that S corporation status is not “property” for the purposes of 11 U.S.C. §§ 544(b), 548.
Jurisdiction and…
2Cases cited46 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Papasan v. AllainSupreme Court of the United States · 1986
- Butner v. United StatesSupreme Court of the United States · 1979
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
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3Cited by3 opinions
- Finley Grp. v. Roselli (In re RedF Mktg., LLC)United States Bankruptcy Court, W.D. North Carolina · 2018
- Callahan(76), Jr v. DeckerUnited States Bankruptcy Court, W.D. Virginia · 2020
- John H. Owoc v. The Liquidating Trustee on Behalf of the Liquidating TrustCourt of Appeals for the Eleventh Circuit · 2026