In Re Tenna Corporation, Debtor. Charles J. Neuger, Trustee v. United States

How courts have described this case

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

• recognizing that the estate’s administrative expenses incurred during bankruptcy can be calculated with some degree of certainty for the hypothetical Chapter 7 liquidation analysis
• recognizing that bankruptcy administrative expenses should be considered for the hypothetical Chapter 7 liquidation
• finding that it would be “inconceivable and illogical” if courts allowed the estate’s trustee to control whether a transfer was preferential by looking to when payments were made post-petition
• a hypothetical liquidation of the debtor’s estate must be conducted to determine whether a given payment permitted a creditor to receive more than it would have in a Chapter 7 liquidation

Source: CourtListener parenthetical corpus (CC0).