Gary Perlman


This Note argues that U.S. courts should favor comity in evaluating requests for the transfer of assets. Part I examines the treatment of foreign debtors in U.S. bankruptcy law, prior to and through the development and implementation of the [Bankruptcy] Code. Part II analyzes the conflicting approaches adopted by courts in determining whether to grant turnover requests. Part III proposes the benefits of adhering to principles of comity in deciding turnover requests. The Note concludes that broad application of the comity to requests for the transfer of property facilitates both the equitable distribution of assets among similarly-situated creditors and the economic and expeditious resolution of the estate.