Authorities Cited: United States Code 11 U.S.C. § 101(37) 11 U.S.C. § 101(54) 11 U.S.C. § 506 11 U.S.C. § 522 11 U.S.C. § 544 11 U.S.C. § 544(a) 11 U.S.C. § 544(a)(1) 11 U.S.C. § 551 28 U.S.C. § 158(d) Supreme Court 182 U.S. 438, 443 199 U.S. 342, 347 364 U.S. 603, 604 382 U.S. 375, 383 500 U.S. 291, 297 502 U.S. 410, 413-417 Circuit Courts 819 F.2d 19, 23-24 984 F.2d 355, 358 39 F.3d 1126, 1128-1129 253 F.3d 778, 781-783 344 F.3d 555, 556 Federal Rules of Appellate Procedure Fed. R. App. P. 34(f) 406 F. Supp. 445, 447