In re Kenrob Information Technology Solutions, Inc., 474 B.R. 799 (Bankr. E.D. Va. 2012)

(debtor, S corporation, paid shareholder taxes and applied payments to shareholder's personal tax returns via agreement; debtor subsequently filed bankruptcy; trustee sought recovery of taxes from IRS on basis that they were fraudulent conveyances made without consideration; court rejected trustee's position on basis that payment did not make unsecured creditors any worse off and bankruptcy estate received an amount reasonably equivalent to what it paid; debtor's taxable income was $1,559,954 and passed through to shareholders; benefit to debtor of S election was significant).