County of Ontario, New York v. Gunsalus

Whether the U.S. Court of Appeals for the 2nd Circuit erred in refusing to extend the holding of BFP v. Resolution Trust Corp. to a lawfully conducted tax foreclosure, where New York tax foreclosure law provides for ample notice, opportunity to cure and judicial oversight of the process, and where there is no evidence of a clear and manifest intent by Congress to allow 11 U.S.C. § 548 to impinge upon the important state interests in securing real estate titles and collecting real property taxes.