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IN RE YAHWEH CENTER, INC.

No. 20-1685.

27 F.4th 960 (2022)

IN RE: YAHWEH CENTER, INC., Debtor. Richard P. Cook, Plan Trustee for Yahweh Center, Inc., Plaintiff-Appellant, v. United States of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: March 8, 2022.

Attorney(s) appearing for the Case

ARGUED: Richard Preston Cook , RICHARD P. COOK, PLLC, Wilmington, North Carolina, for Appellant. Rachel Ida Wollitzer , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Richard E. Zuckerman , Principal Deputy Assistant Attorney General, Ellen Page DelSole , Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Robert J. Higdon, Jr. , United States Attorney, OFFICE OF THE UNITED STATES ATTORNEY, Raleigh, North Carolina, for Appellee.

Affirmed by published opinion. Judge Quattlebaum wrote the opinion, in which Judge Agee and Judge Thacker joined.

The Bankruptcy Code and the related state fraudulent transfer laws permit a bankruptcy trustee to void a transaction and reclaim any property transferred where a debtor incurred an obligation or transferred property for less than "reasonably equivalent value" of the obligation or property. See 11 U.S.C. §...

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