Legal Opinion

United States v. Towers (In Re Feiler)

United States Bankruptcy Appellate Panel for the Ninth Circuit

Decided February 9, 1999No. BAP No. NC-98-1184-RyMeR, Bankruptcy No. 95-31075 DM, Adversary No. 97-3242 DMPublishedCited by 11 opinions

1Opinion of the Court

OPINION

RYAN, Bankruptcy Judge.

Debtors James and Carol Feiler (“Debtors”) elected to carry forward their net operating losses (“NOL”) for the 1993 tax year approximately five months prior to filing their bankruptcy petition. After Debtors filed their chapter 7 1 bankruptcy petition, appellee Edward F. Towers, the chapter 7 trustee (“Trustee”), filed a complaint (the “Complaint”) against the United States of America requesting that the bankruptcy court avoid Debtors’ election as a fraudulent transfer. The bankruptcy court granted summary judgment in favor of Trustee, holding that the…

2Cases cited14 opinions

  1. Morton v. MancariSupreme Court of the United States · 1974
  2. Segal v. RochelleSupreme Court of the United States · 1966
  3. In Re Bullion Reserve of North America, a California Corporation, Curtis B. Danning, Chapter 7 Trustee v. Theodore P. BozekCourt of Appeals for the Ninth Circuit · 1988
  4. In Re Laurence A. NEUTON; Esther Neuton, Debtors. Laurence A. NEUTON, Appellant, v. Curtis B. DANNING, Trustee, AppelleeCourt of Appeals for the Ninth Circuit · 1990
  5. Wyle v. C.H. Rider & Family (In re United Energy Corp.)Court of Appeals for the Ninth Circuit · 1991

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3Cited by11 opinions

  1. Balaber-Strauss v. Town of Harrison (In Re Murphy)United States Bankruptcy Court, S.D. New York · 2005
  2. Pioneer Liquidating Corp. v. United States Trustee (In Re Consolidated Pioneer Mortgage Entities)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2000
  3. Hough v. Fry (In Re Hough)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1999
  4. Wood v. Bright (In Re Bright)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1999
  5. Franklin v. Four Media Co. (In Re Mike Hammer Productions, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2003

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