County of Ontario, New York v. Gunsalus

Issue: 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.