property of the estate
property of the estate. Bankruptcy. The debtor’s tangible and intangible property interests (including both legal and equitable interests) that fall under the bankruptcy court’s jurisdiction because they were owned or held by the debtor when the bankruptcy petition was filed. 11 USCA § 541. — Also termed estate’s property. [Cases: Bankruptcy 2491–2559. C.J.S. Bankruptcy §§ 105–109, 111, 113–120, 122–124, 126, 128.]