Fahey v. Massachusetts Department of Revenue

Our nation’s bankruptcy system was built on the principle that sometimes, honest people fall on hard times. While the bankruptcy code has naturally gone through revisions and updates since its inception, that foundational philosophy has always laid at its root.

In my view, the majority is unfairly dismissive of the debtors’ logical interpretation of the statutory provisions at issue. It simultaneously takes too academic and literal of an approach to its reading of one of the code’s definitional provisions, leading to a result that defies common sense, while also conveniently ignoring the plain…