Segal v. Rochelle

382 U.S. 375·1966

What the Court Decided

The Court held that a tax loss-carryback refund claim that arose post-petition was property of the bankruptcy estate because it was sufficiently rooted in the pre-bankruptcy past.

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Cited In

Keathley v. Buddy Ayers Construction, Inc.

2025 Term · 25-6

An older Supreme Court precedent interpreting the scope of the bankruptcy estate to include certain interests that arose post-petition, relevant to the historical debate about what 'property' the estate captures.