Baehr v. Internal Revenue Service Center (In Re E & S Comfort, Inc.)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• failure of trustee to prove the element of § 547(b)(5) is fatal to a preference action despite the probability that this element could have been proven had the burden to do so been undertaken

Source: CourtListener parenthetical corpus (CC0).