The Comment refers to the use of the § 547(c)(4) subsequent new value defense for the same goods that a creditor claims a § 503(b)(9) administrative expense for as 'double dipping,' a term used by some in the bankruptcy community to describe this issue. The Comment also addresses two primary issues: whether courts should allow creditors to double dip and, if not, what legal tools judges and lawyers can use to fight the practice.
Defeating the Preference System: Using the Subsequent New Value Defense and Administrative Expense Claims to "Double Dip",
Emory Bankr. Dev. J.
Available at: https://scholarlycommons.law.emory.edu/ebdj/vol28/iss2/12