In re Hooper, et ux., No. 09-bk-26224-SSC, 2010 Bankr. LEXIS 4573 (Bankr. D. Ariz. Dec. 14, 2010)

(Worker, Homeownership and Business Assistance Act of 2009, enacted post-petition, allows net operating losses (NOLs for up to five years rather than the usual two years; court holds that provision allowed debtors to carryback NOLs and that resulting refunds are property of the bankruptcy estate; refunds are the result of pre-petition taxes that had been paid).

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