In re U.S. INTERACTIVE, INC. & U.S. Interactive Corp., Appellants, 285 F.3d 1078

ORDER After oral argument and agreement of the parties, it is now hereby ORDERED and ADJUDGED by this Court that the Order of the District Court entered March 12, 2001, be, and the same is hereby fully vacated. As of the date of the bankruptcy filing, the escrow account at issue was not property of the bankruptcy estate. The parties are free to litigate the preferential transfer issues, including the appropriate standard of review, in the ongoing proceedings before the Bankruptcy Court.