Polished.com Inc. – Preference Defense Lawyer

On March 1, George L. Miller, in his capacity as Chapter 7 Trustee of Polished.com Inc., et al., began filing adversary complaints seeking to avoid and recover payments made during the 90 day period prior to the bankruptcy filing, as preferential under Section 547 of the Bankruptcy Code. Approximately 66 such complaints have been filed so far.

In addition, Plaintiff previously filed approximately 43 adversary complaints seeking to recover against defendants on theories of Breach of Contract, Accounts stated, Unjust Enrichment and/or Turnover of Estate Assets.

The bankruptcy case and these adversary actions are before Judge Thomas M. Horan.

For more information, see our page on Preference Defense Litigation: http://www.tobialaw.com/practice-areas/delaware-preference-defense-lawyer/

Common Defenses in Preference Actions

The United States Bankruptcy Code provides many affirmative defenses to preference actions, contained within Section 547(c). For example, the most common defenses that may be available to a Defendant under Section 547(c) may include:

• the transfer was a contemporaneous exchange for new value given to the debtor (i.e., the debtor received something of value in exchange for the transfer); 11 U.S.C. §547(c)(1);
• after such transfer, Defendant gave new value to or for the benefit of the debtor (i.e., the Defendant extended additional credit to the Debtor after receiving the transfer) 11 U.S.C. §547(c)(4); or
• the transfer was in payment of a debt incurred by the debtor in the ordinary course of business or financial affairs of the debtor and the recipient (i.e., Defendant made the transfer under ordinary business terms). 11 U.S.C. §547(c)(2).

The following Adversary Proceedings seeking to avoid and recover Preferential Transfers were filed in the bankruptcy of Polished.com Inc., Case No. 24-10353-TMH between March 1 and March 5, 2026:

26-50144-TMH Miller v. Terzi
26-50145-TMH Miller v. Acapulco Logistics, LLC
26-50146-TMH Miller v. Alen Security
26-50147-TMH Miller v. American Express
26-50148-TMH Miller v. Ashley Furniture Industries, Inc.
26-50149-TMH Miller v. Braintree
26-50150-TMH Miller v. Cablevision Lightpath, Inc.
26-50151-TMH Miller v. Carrier Enterprises, LLC
26-50152-TMH Miller v. Chavez & Sons Logistics LLC
26-50153-TMH Miller v. Equator Advance Appliances
26-50154-TMH Miller v. ESF Trading, Inc.
26-50155-TMH Miller v. Faithful Countertops
26-50156-TMH Miller v. Fast Four USA Inc. (Zone & Co)
26-50157-TMH Miller v. ForwardAir
26-50158-TMH Miller v. Gabbar Inc.
26-50159-TMH Miller v. GoDaddy.com
26-50160-TMH Miller v. Gordon Brothers Asset Advisors
26-50161-TMH Miller v. Grow Rich Technologies, Inc.
26-50162-TMH Miller v. H.K. Truck Services, Inc.
26-50163-TMH Miller v. Hi Tech Merchant
26-50164-TMH Miller v. IHeart Media
26-50165-TMH Miller v. Infinity Furniture Import
26-50166-TMH Miller v. K.W. Rastall Oil
26-50167-TMH Miller v. Kenshoo Inc.
26-50168-TMH Miller v. Kenyon International, Inc.
26-50169-TMH Miller v. Los Serrucheros Trucking LLC
26-50170-TMH Miller v. Manhattan Comfort
26-50171-TMH Miller v. MJV Logistics LLC
26-50172-TMH Miller v. On Target Staffing LLC
26-50173-TMH Miller v. Oracle America Inc.
26-50174-TMH Miller v. Pathfinder Trucking LLC
26-50175-TMH Miller v. PayPal
26-50176-TMH Miller v. Peaceman Capital LLC
26-50177-TMH Miller v. People Center
26-50178-TMH Miller v. Principal Life Insurance Company
26-50179-TMH Miller v. Prizer – Painter Stove Works Inc.
26-50180-TMH Miller v. Progressive Furniture Inc.
26-50181-TMH Miller v. RoadRunner Transportation Services
26-50182-TMH Miller v. Softhink Solutions Inc.
26-50183-TMH Miller v. Star Wire Mesh Fabricators, Inc.
26-50184-TMH Miller v. Super Laundry
26-50185-TMH Miller v. Techno Appliances
26-50186-TMH Miller v. The Stock Market
26-50187-TMH Miller v. Whynter LLC
26-50188-TMH Miller v. EMPG Investment, Inc.
26-50189-TMH Miller v. Almo Corporation
26-50190-TMH Miller v. Whirlpool Corporation
26-50191-TMH Miller v. Google, LLC
26-50192-TMH Miller v. Vertex, Inc.
26-50193-TMH Miller v. Miele Incorporated
26-50194-TMH Miller v. Criteo, Inc.
26-50195-TMH Miller v. GB Best Services, LLC
26-50196-TMH Miller v. AM Transportation Logistics, Inc.
26-50197-TMH Miller v. TS Logistics Service, LLC
26-50198-TMH Miller v. New Image Trucking, LLC
26-50199-TMH Miller v. Ramp Credit Card, Inc.
26-50201-TMH Miller v. LG Electronics USA, Inc.
26-50202-TMH Miller v. Pinnacle Express, Inc.
26-50203-TMH Miller v. MRF Logistics LLC
26-50204-TMH Miller v. VGL World, Inc.
26-50205-TMH Miller v. Eye4Fraud, Inc.
26-50206-TMH Miller v. Odyssey Logistics & Technology Corporation
26-50208-TMH Miller v. MG Home Solutions LLC
26-50209-TMH Miller v. CJ Affiliate, LLC
26-50210-TMH Miller v. Grace Logistics, LLC
26-50212-TMH Miller v. Electrolux Home Products, Inc.

In addition, the following Adversary Proceedings were filed between February 17 and 19, 2026, seeking to recover against defendants on theories of Breach of Contract, Accounts stated, Unjust Enrichment and/or Turnover of Estate Assets:

26-50085-TMH Miller v. New York City Department of Education
26-50086-TMH Miller v. Rybak Development and Construction Corp.
26-50087-TMH Miller v. Source Blue LLC
26-50088-TMH Miller v. EmpireCore LLC
26-50089-TMH Miller v. Bozzuto Management Company, as managing agent for
26-50090-TMH Miller v. Direct Supplies Warehouse Inc.
26-50091-TMH Miller v. Rabren General Contractors, Inc.
26-50092-TMH Miller v. Hueber-Breuer Construction Co., Inc.
26-50093-TMH Miller v. Wonder Works Construction Corp.
26-50094-TMH Miller v. Turner Construction Company
26-50095-TMH Miller v. Michaels Construction Company, LLC
26-50096-TMH Miller v. Westminster Management LLC
26-50098-TMH Miller v. Affect Build LLC
26-50099-TMH Miller v. Beitel Corporation
26-50100-TMH Miller v. Columbus Management, LLC
26-50101-TMH Miller v. Eckstrom, NYC, LLC
26-50102-TMH Miller v. GM Enterprise Corp.
26-50103-TMH Miller v. Hampton Management Company, LLC
26-50104-TMH Miller v. NY Appliances, Inc.
26-50105-TMH Miller v. Reviv Multi Family, LLC
26-50106-TMH Miller v. ROC Property Developers, LLC
26-50107-TMH Miller v. SD Builders and Construction LLC
26-50108-TMH Miller v. Shaffers Department Store, Corp.
26-50109-TMH Miller v. Solex Construction Incorporated
26-50111-TMH Miller v. Via 57 West, LLC
26-50112-TMH Miller v. Century Development Group, LLC
26-50113-TMH Miller v. Christa Construction, LLC
26-50114-TMH Miller v. Clinton Management, LLC
26-50115-TMH Miller v. FirstService Residential New York Inc.
26-50116-TMH Miller v. Gilbane Building Company
26-50117-TMH Miller v. Igor Nestor 60 92nd Street Brooklyn, LLC
26-50118-TMH Miller v. Manhattan Building Company West, LLC
26-50119-TMH Miller v. Metropolitan Property Services, Inc.
26-50120-TMH Miller v. 1 Oak Contracting, LLC
26-50121-TMH Miller v. A-1 Appliance Parts & Sales, Inc.
26-50122-TMH Miller v. Budget Discount Carpets Inc.
26-50123-TMH Miller v. Consigli Construction Co., Inc.
26-50124-TMH Miller v. High Construction Company
26-50125-TMH Miller v. Omni Build, Inc.
26-50126-TMH Miller v. Prestige Management, Inc.
26-50127-TMH Miller v. RCGC LLC
26-50128-TMH Miller v. Sordoni Construction Co.
26-50129-TMH Miller v. Supply King USA, LLC