a major secured creditor of the debtor was not material, he asserts, because it was not intended to impact on the equitable distribution of assets in the bankruptcy. We agree that § 152 requires that materiality be an element of the crime of bankruptcy fraud and, indeed, we have incorporated such a requirement in our analysis of § 152 fraud. See Key, 859 F.2d at 1261. The statute is therefore construed to require that the false oath be in relation to some material matter. See United States v. Jackson, 836 F.2d 324, 329 (7th Cir.1987) (citing cases). That material matter about which the misrepresentation was made could of course be the debtor’s business transactions, the debtor’s estate assets, the discovery of those assets, or the history of the debtor’s financial transactions. See id. (<HOLDING>). However, we have never accepted Mr. Gellene’s
holding that apparel cleaners submission of false statements of their receipts a percentage of which were to be paid to the united states did not constitute false claims within the meaning of the federal false claims act holding that the offense requires that the return be false as to a material matter holding that the debtors false statements about the location of assets of the estate were material to the proceedings holding that the decedents estate had standing because the traditional requirement that the plaintiff show an injury in fact that is fairly traceable to the conduct of the defendant is met by the allegation in the complaint that the defendants actions resulted in the diminishment of the assets of the estate holding that various law enforcement personnel and judges were victims of the crime of making false statements to a government agency for purposes of  3a12a where the defendant made false statements about the officials to the irs causing the irs to investigate the officials certainly had the effect of making these individuals the defendants victims