Drye v. United States
526 U.S. 1063
Procedural entryThis page is a short order in Drye v. United States. Read the opinion of the Court — 528 U.S. 49 →
Opinion
C. A. 8th Cir. Certiorari granted limited to the following question: “Whether the interest of an heir in an estate constitutes ‘property’ or a ‘right to property5 to which the federal tax lien attaches under [1064]*106426 U. S. C. § 6321 even though the heir thereafter purports retroactively to disclaim the interest under state law?”
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Drye v. United States, 526 U.S. 1063 (1999).
526 U.S. 1063 (Drye v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Lien for taxes
26 U.S.C. § 6321