estate by virtue of § 541(a)(1) or, if generated post-petition, became a part of the estate under § 541(a)(6) or § 541(a)(7). But that is of no avail to the trustee because those accounts subsequently vested in the Debtor under § 1141(b) when its plan was confirmed. Although I conclude that the chapter II estate survived confirmation, the fact remains that any accounts receivable created after confirmation could only have been the product of assets belonging to the Debtor (who owned everything), not the debtor in possession (who owned nothing). Thus ... there is no basis for concluding that post-confirmation accounts receivable (if any) became a part of that estate under § 541(a)(6) or § 541(a)(7). Winom, 173 B.R. at 624-625. See also In re Durrett, 187 B.R. 418, 419 (Bankr.D.N.H.1995) (<HOLDING>). Against this background, the court examines
holding that since property of the chapter 7 estate relates back to what was property of the bankruptcy estate when the chapter 13 was commenced and since the debtor still has the vehicle in his possession the present equity in the vehicle does not belong to the chapter 7 trustee or to unsecured creditors of this estate holding that the debtor could retain exempt property because it was not property of the estate holding postconfirmation preconversion payments made by a reorganized debtor could not be recovered by the chapter 7 trustee upon conversion because the payments had been made from property which had revested in the reorganized debtor upon confirmation and was no longer property of the estate holding tort action accruing after original chapter 7 petition not part of estate when case converted to chapter 13 and then back to chapter 7 recognizing the distinction between the reorganized debtor and the converted debtor and holding an asset which was not property of the original chapter 11 estate does not become property of the converted chapter 7 estate