Whether the Bankruptcy Code mandates a Bankruptcy Court determine the value of property transferred to a creditor within ninety days prior to a Bankruptcy filing based only on "liquidation value", as decided by the Third and Ninth Circuits, or whether the Bankruptcy Court has discretion to use one of several valuation tests, as decided by the Eleventh Circuit.

Whether the Bankruptcy Code mandates a Bankruptcy Court determine the value of property transferred to a creditor within ninety days prior to a Bankruptcy filing based only on 'liquidation value', as decided by the Third and Ninth Circuits, or whether the Bankruptcy Court has discretion to use one of several valuation tests, as decided by the Eleventh Circuit