Authorities Cited: United States Code 11 U.S.C. § 522(b) 11 U.S.C. § 522(b)(3) 11 U.S.C. § 522(o) 11 U.S.C. § 541(a)(1) 11 U.S.C. § 541(b) 11 U.S.C. § 548(a)(1)(A) 11 U.S.C. § 727(a)(2) 26 U.S.C. § 529 26 U.S.C. § 529(c) Supreme Court 213 U.S. 223, 242 Circuit Courts 15 F.2d 499, 502 575 F.2d 1223, 1237 848 F.2d 866, 867-868 848 F.2d 871, 873-876 880 F.2d 78, 79-80 931 F.2d 1233, 1237 936 F.2d 378, 383 108 F.3d 886, 888 217 F.3d 1006, 1008-1011 276 F.3d 1024, 1026 397 F.3d 647, 650