1152 ("The doctrine of alter ego does not rest upon a particular creditor's dealings with or reliance on the control entity, nor does the doctrine require a showing of fraud on a particular creditor.”). 32 . 11 U.S.C. § 304 (1994). 33 . In re Koreag, 961 F.2d at 348. 34 . See H.R.Rep. No. 95-595, 2nd Sess., at 324-25 (1977). 35 . In re Culmer, 25 B.R. 621, 624 (Bankr.S.D.N.Y.1982). 36 . 11 U.S.C. § 304(c)(1)-(6) (1994). 37 . S.I. Acquisition, 817 F.2d at 1148; In re Davis, 191 B.R. 577, 586 (S.D.N.Y.1996) (compiling citations). 38 . S.I. Acquisition, 817 F.2d at 1147-48; Audio Data Corp. v. Monus, 789 S.W.2d 281, 286 (Tex.Ct.App.1990). 39 . Courts have noted, with curiosity, the different statutory language used in subsections (b)(1) and (b)(2). See, e.g., In re Koreag, 961 F.2d at 349 (<HOLDING>). 40 . 81 B.R. 267 (Bankr.S.D.N.Y.1988). 41 .
holding that because property was no longer property of the estate the court could not order turnover recognizing that exempt property ceases to be property of the estate recognizing that congress per mits injunctions to be issued under subsection b1 regarding property involved in the foreign proceeding but subsection b2 only authorizes turnover of property of the estate leading to the conclusion that the two sections must perform different functions holding that funds held in escrow are property of the estate only to the extent of the debtors independent right to that property holding that  determining the nature and extent of property of the estate is also a fundamental function of a bankruptcy court and therefore the turnover action is a core proceeding pursuant to 28 usc  157b2a