【參考文獻(xiàn)】
[1] See Brain A.Blum , Bankruptcy and Debtor/Creditor: Examples and Explanations , Aspen Law & Business , 105（1993）。 [2] See Douglas G.Baird ， Thomas H.Jackson , Cases,Problems,and Materials on Bankruptcy, Little Brown,357(2d ed,1990). [3] 例如美國(guó)統(tǒng)一商法典（UCC）和破產(chǎn)法典 [4] See J.Robert Forshey , R.Lee Barrett, Bankruptcy Fundamentals and the Bankruptcy Reform Act of 2001, Forshey & Prostok, L.L.P, Sec 57(2001). [5] See Richard I.Aaron , Bankruptcy Law Fundamentals , Clark Boardman Company , 10—55 (1987)。 [6] 參見(jiàn)潘琪著：《美國(guó)破產(chǎn)法》[M]，北京：法律出版社，1999年版，第176--177頁(yè)。 [7] 參見(jiàn)潘琪著：《美國(guó)破產(chǎn)法》[M]，北京：法律出版社，1999年版，第171頁(yè)。 [8] See Brain A.Blum , Bankruptcy and Debtor/Creditor: Examples and Explanations , Aspen Law & Business , 111（1993）。 [9] Durrett v.Washington National Insurance Co,621 F .2d (5th Cir.1980) [10] See Richard I.Aaron , Bankruptcy Law Fundamentals , Clark Boardman Company , 10—56 (1987). [11] See Reforming the Bankruptcy Code ,The National Bankruptcy Conference’s Code Review Project , Final Report , Revised Edition , May 1,1997, Chapter 9. D. 1. [12] 參見(jiàn)沈達(dá)明，鄭淑君著：《比較破產(chǎn)法初論》[M]，北京：對(duì)外貿(mào)易出版社，1993年版，第53--54頁(yè)。 [13] 也有學(xué)者把此種交易稱(chēng)為是“杠桿購(gòu)置公司”，參見(jiàn)沈達(dá)明，鄭淑君著：《比較破產(chǎn)法初論》[M]，北京：對(duì)外貿(mào)易出版社，1993年版，第54頁(yè)。 [14] See Brain A.Blum , Bankruptcy and Debtor/Creditor: Examples and Explanations , Aspen Law & Business , 114（1993） 。 [15] See Brain A.Blum , Bankruptcy and Debtor/Creditor: Examples and Explanations , Aspen Law & Business , 115（1993） 。 [16] In re Young , 152 Bankr 939 (D Minn1993). [17] Matter of Moses, 59 Bankr 815 (Bankr N D Tex 1982). [18] Citing Brown v.Roy,476 US 693,708(1986). [19] See Steven Hopkinst, Is God a Preferred Creditor ? Tithing as an Avoiding Transfer in Chapter 7 Bankruptcies , The University of Chicago Law Review , 1150 , (62:1139, 1995). [20] See Brain A.Blum , Bankruptcy and Debtor/Creditor: Examples and Explanations , Aspen Law & Business , 113（1993） 。