@dmertz
By accident, I find the search that gave me a list of 11,000+ court cases about HSAs.
https://www.govinfo.gov/app/search/%7B%22offset%22%3A1%2C%22query%22%3A%22collection%3A(USCOURTS)%20...
I imagine that I found the relevant cases in the first page or two, and if, so, then it may have been a bankruptcy case. Well, for another day.
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