Rochelle's Daily Wire

Tyler was applied retroactively because the debtor’s efforts to set aside a tax foreclosure judgment were ‘in the pipeline’ when bankruptcy began.

The debtor’s prebankruptcy machinations to inflate the value of tokens resulted in low claim valuations in bankruptcy.

The Ninth Circuit BAP says that a later valuation can make a debtor eligible for chapter 13 when the original schedules meant ineligibility.

A chapter 7 trustee’s obligation to sell can mean that chapter 7 prices don’t fit the ordinary definition of fair market value.

The value of a debtor’s interest in entireties property isn’t necessarily 50% of the value of the entire property.

The high court’s ruling on the Takings Clause also seems to mean that real estate tax foreclosures can be avoided as constructively fraudulent transfers.

An appraisal was rejected entirely as being ‘inherently unreliable’ when it gave the client the value that the client wanted.

Eighteenth century ‘history and tradition’ might govern the constitutionality of real estate tax foreclosures where the government retains sale proceeds in excess of unpaid taxes.

The high court will decide whether a real estate tax foreclosure can violate the Takings Clause and whether Section 106 abrogates sovereign immunity as to Native American tribes.

If tax foreclosures violate the Takings Clause, it stands to reason that they are also fraudulent transfers.