05/13/2009 05:26:16 PM EST
In re Landamerica Financial Group, Inc., 2009 Bankr. LEXIS 940
Property which a Chapter 11 debtor held in segregated accounts for a former customer that was involved in exchanging property under 26 U.S.C.S. § 1031 was not held in trust at the time the debtor declared bankruptcy, and it was not excluded from the debtor's bankruptcy estate under 11 U.S.C.S. § 541(d).