Authorities Cited: United States Code 11 U.S.C. § 503(b) 11 U.S.C. § 506 11 U.S.C. § 506(c) 11 U.S.C. § 547 11 U.S.C. § 547(b) 11 U.S.C. § 548 11 U.S.C. § 548(a)(1) 11 U.S.C. § 1107 28 U.S.C. § 158(d)(1) Supreme Court 417 U.S. 156, 177-178 530 U.S. 1 Circuit Courts 642 F.2d 200, 201-202 779 F.2d 901 858 F.2d 233, 247-248 992 F.2d 774, 779 66 F.3d 1436, 1440-1446 67 F.3d 683, 685 98 F.3d 378 177 F.3d 719, 721 199 F.3d 1029, 1031 221 F.3d 955, 965-966 223 F.3d 764, 765 262 F.3d 96, 99-100 303 F.3d 161, 166 310 F.3d 64, 71 330 F.3d 548, 553-587 423 F.3d 166, 176 432 F.3d 557, 560-563