The Enigma that Is § 502(d)

United States v. Ron Pair Enterprises, Inc., 489 U.S. 235, 240-41 (1989); Hartford Underwriters Ins. Co. v. Union Planters Bank, N.A., 530 U.S. 1, 5 (2000); Campbell v. U.S. (In the Matter of Davis), 889 F.2d 658, 661 (5th Cir. 1989); Holloway v. IRS (In re Odom Antennas, Inc.), 340 F.3d 705, 708 (8th Cir. 2003); In re America West Airlines, Inc., 217 F.3d 1161, 1166 (9th Cir. 2000); In re Enron Corp., 340 B.R. 180, 190 (Bankr. S.D.N.Y. 2006); In re KF Dairies, Inc., 143 B.R. 734 (9th Cir. BAP 1992); In re Larry’s Marineland of Richmond, Inc., 166 B.R. 871 (Bankr. E.D. Ky. 1993); In re Discount Family Boats of Texas, Inc., 233 B.R. 365 (Bankr. E.D. Tex. 1999); In In the Matter of Mid Atlantic Fund, Inc., 60 B.R. 604 (Bankr. S.D.N.Y. 1986); In re McKenzie, 737 F.3d 1034, 1041 (6th Cir. 2013); In re Vivaro, 541 B.R. 144, 154 (Bankr. S.D.N.Y. 2015); In re KB Toys Inc., 736 F.3d 247 (3d Cir. 2013); In re Metiom, Inc., 301 B.R. 634, 642 (Bankr. S.D.N.Y 2003).