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IN RE BRATT

Case No. 3:14-bk-05344.

527 B.R. 303 (2015)

IN RE: Mildred Josephine BRATT, Debtor.

United States Bankruptcy Court, M.D. Tennessee.

Signed February 26, 2015.

Attorney(s) appearing for the Case

Edgar M. Rothschild, III, Rothschild & Ausbrooks, Nashville, TN, for Debtor.

MEMORANDUM OPINION

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. § 67-5-2010(d) conflicts with federal...

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