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absolute priority rule action allowed secured claim applicable nonbankruptcy law apply argues assets automatic stay avoid Bancorp bank's Bankr Bankruptcy Code bankruptcy court bankruptcy estate bankruptcy judge bankruptcy law bankruptcy petition bankruptcy proceedings benefit Bonner CERCLA Chapter 13 Circuit City Bank cleanup collateral corporation Court of Appeals criminal restitution orders cross-collateralization debt debtor in possession determine Dewsnup discharge district court enforcement environmental ERISA FDIC federal filed financing fraudulent fraudulent conveyance funds homestead exemption incurred injunction insolvent intent Interior Wood interpretation issue Jeld-Wen Kelly Kupetz language legislative history lender liability lien avoidance loan MCorp mortgage Note old equity petitioner postpetition pre-Code pre-Code practice provision purchase pursuant question reason received response costs restitution obligations right to payment ruptcy Russell Sanderfoot security interest selling shareholders spendthrift trust statute statutory summary judgment tion transaction transfer trust trust-fund taxes unsecured creditors value exception voidable Wisconsin