Emory Bankruptcy Developments Journal


Nick Sears


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.