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Drye Vs. United States
Cites for this judgment
- US Supreme Court
- Nov 08, 1999
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Drye v. UnitedSearch
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States - 528 U.S. 49 (1999) October Term, 1999 Syllabus Drye Et Al. V. UnitedSearch
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the federal tax lien provision, state law is inoperative to prevent the attachment of the federal liens. United States v. BessSearch
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to reach every species of right or interest protected by law and having an exchangeable value. E. g., Jewett v. CommissionerSearch
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is a matter of federal law. United 51 States v. NationalSearch
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within the compass of the federal tax lien legislation. Cf. Morgan v. CommissionerSearch
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U. S. 78 , 80. Just as exempt status under state law does not bind the federal collector, United States v. MitchellSearch
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U. S. 190 , 204, so federal tax law is not struck blind by a disclaimer, United States v. IrvineSearch
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United States Court of Appeals for the Eighth Circuit affirmed the District Court's judgment. Drye Family 1995 Trust v. UnitedSearch
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the death of the testator or intestate, the taxpayer loses and the federal lien runs with the property. See Leggett v. UnitedSearch
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Mapes v. UnitedSearch
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accord, United States v. DavidsonSearch
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United States v. NationalSearch
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see also Glass City Bank v. UnitedSearch
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Brief any citation in this list with AI Studio
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Jew ett v. CommissionerSearch
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United States v. MitchellSearch
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Leggett v. UnitedSearch
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and Mapes v. UnitedSearch
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See, e. g., United States v. NationalSearch
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but merely attaches consequences, federally defined, to rights created under state law.''') (quoting United States v. BessSearch
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U. S., at 5657.5 By contrast, we also concluded, again as a matter of 5 Accord, Bank One Ohio Trust Co. v. UnitedSearch
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West Lancaster Corp. v. MainSearch
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mother's estate. It is beyond debate, the Court of Appeals observed, that under Arkansas 6 Compatibly, in Aquilino v. UnitedSearch
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a taxpayer has in the property the Government seeks to reach under its tax lien. Id., at 513 (quoting Morgan v. CommissionerSearch
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Clark v. RutherfordSearch
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Bradley Lumber Co. of Ark. v. BurbridgeSearch
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Leggett v. MartinSearch
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Syllabus Drye Et Al. V. UnitedSearch
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Jewett v. CommissionerSearch
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States v. NationalSearch
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Cf. Morgan v. CommissionerSearch
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Trust v. UnitedSearch
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See Leggett v. UnitedSearch
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United States v. DavidsonSearch
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Glass City Bank v. UnitedSearch
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Accord, Bank One Ohio Trust Co. v. UnitedSearch
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Aquilino v. UnitedSearch
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Morgan v. CommissionerSearch
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United States v. IrvineSearch
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