In re Wyly

Related to ECF Nos. 4, 75, 516, 923, & 938

MEMORANDUM OPINION

BARBARA J. HOUSER, United States Bankruptcy Judge

I. JURISDICTION, AUTHORITY, AND VENUE... 355

II. PRELIMINARY MATTERS... 356

A. Factual and Computation Stipulations of the Parties... 356

B. Facts Found Due to this Court’s Application of Collateral Estoppel... 356

C. United States’ Motion to Exclude the Expert Report, Opinions, and Testimony of Joshua S. Rubenstein... 358

D. Dee’s Motion for Partial Summary Judgment... 366

III. FACTUAL AND PROCEDURAL HISTORY... 366

IV. LEGAL ANALYSIS... 374

A. Burden of Proof... 374

1. Bankruptcy Law Burden of…