Rebutting the Presumption of Insolvency During a Pandemic

In re Ames Dep’t Stores Inc., 506 Fed. App’x 70 (2d Cir. 2012); In re American Classic Voyages Co., 367 B.R. 500 (Bankr. D. Del. 2007); In re Waccamaw’s Homeplace, 325 B.R. 524 (Bankr. D. Del. 2005); In re Parker Steel Co., 149 B.R. 834 (Bankr. N.D. Ohio 1992); Briden v. Foley, 776 F.2d 379 (1st Cir. 1985); In re Terrific Seafoods Inc., 197 B.R. 724 (Bankr. D. Mass. 1996); In re Roblin Industries Inc., 78 F.3d 30 (2d Cir. 1996); In re Lids Corp., 281 B.R. 535 (Bankr. D. Del. 2002); In re Energy Co-op. Inc., 109 B.R. 822 (Bankr. N.D. Ill. 1989); In re Perry, 158 B.R. 694 (Bankr. N.D. Ohio 1993); Development Specialists Inc., v. Kaplan (In re Irving Tanning Co.), 555 B.R. 70 n.11 (Bankr. D. Me. 2016); West Coast Hotel Co. v. Parrish, 300 U.S. 379 (1937).