Legal Opinion
In re Bratt
United States Bankruptcy Court, M.D. Tennessee
Decided February 26, 2015No. Case No. 3:14-bk-05344PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
Randal S. Mashburn, U.S. Bankruptcy Judge
The State of Tennessee amended its property tax delinquency statute in a way that defeats long-standing principles of bankruptcy law disallowing claims for post-petition tax penalties. T.C.A. § 67-*3055-2010(d) conflicts with federal law and is unconstitutional.
When the purpose or effect of a state statute interferes with the effectiveness of a federal statute, the U.S. Supreme Court has said that the state statute may be rendered invalid.1 T.C.A. § 67 — 5—2010(d) was amended to avoid the holding in In re Gift, 469 B.R. 800…
2Cases cited19 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
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3Cited by3 opinions
- State of Tenn. v. Michael CorrinCourt of Appeals for the Sixth Circuit · 2017
- In re BrattBankruptcy Appellate Panel of the Sixth Circuit · 2016
- In re: Mildred Bratt v.Bankruptcy Appellate Panel of the Sixth Circuit · 2016