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Drye Vs. United States

Decided On : Nov-08-1999

Court : US Supreme Court

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LAW: Petitioners 13

GPE: Drye, United States, Pulaski County, Arkansas, Arkansas, Arkansas, Arkansas, the United States, the United States, Arkansas, United States, Pp, §, United States, United States, Pp, Arkansas, Arkansas, Arkansas, Arkansas, Pp, the United States, the United States, United States, Pulaski County, Arkansas, Arkansas, Pulaski County, Arkansas, Ark., Arkansas, the United States, the United States, Arkansas, United States, the United States, United States, United States, United States, Arkansas, §, United States, Estates, United States, the United States, United States, §, United States, United States, United States, United States, United States, Id., United States, Arkansas, United States, Id., Id., Arkansas, Ark., Ark., Arkansas, Arkansas

DATE: 1999, 1999, November 8, 1999-, December, 1994, Several months, 6322, 80, several months, 1958, August 3, 1994, 1987, years 1988, 1989, 1990, November 1990, May 1991, August 17, 1994, Almost six months later, February 4, 1995, Two days later, no later than nine months, 1987, March 10, 1995, 1995, April 11, 1996, May 1, 1996, 1998, 1999, 10 days, 1997, 1994, 2d 1152, 1155, Colo. 1999, 1985, 1981, 1982, 39 (1932, 27 (1932, 57, 1971, 6322, 1997, 1994, 1997, 2518, 1985, 55, 1958, 472 U. S., 80, 1940, 1996, 1986, 1972, 1994, 403 U. S., 1960, 1940, Rev. 1485, 1491 (, 1957, 1948, Ark. 88,, 94, 1987, § 6321, 1989, 83, 6321

ORG: Syllabus, THE UNITED STATES COURT OF APPEALS, THE EIGHTH CIRCUIT No.98-1101, the Federal Government, The Internal Revenue Service, IRS, the Pulaski County Probate Court, the Probate Court, the Drye Family 1995 Trust (Trust, The Probate Court, Theresa, Trust, Trust, Trust, Trust, IRS, Trust, IRS, the Trust as Drye's, Trust, Trust, Trust, Trust, Syllabus, Trust, the District Court, Government, The Court of Appeals, the Eighth Circuit, Court, The Internal Revenue Code's, Government, Government, Congress, Court, Legislature, § 6334(c, Court, Court, United, National Bank of Commerce, Court, Government, The Eighth Circuit, Court, The Court of Appeals, Government, Court, Solicitor General Waxman, Pincus, Court, the Federal Government, The Internal Revenue Code's, O]nce, Irma Deliah Drye, The Internal Revenue Service, IRS or Service, the Pulaski County Probate Court, the Probate Court, the Drye Family 1995 Trust (Trust, the Probate Court, Trust, Trust, Trust, Trust, IRS, IRS, the Pulaski County Circuit Clerk, the Trust as Drye's, Trust, Trust, Trust, Trust, Trust, the District Court, Government, The United States Court of Appeals, the Eighth Circuit, the District Court's, Drye Family 1995 Trust, The Court of Appeals, the Eighth Circuit's, the Internal Revenue Code, Government, State, State, Court, Congress, National Bank of Commerce, Federal Taxation of Income, Glass City Bank, Congress, Legislature, Congress, Congress, Congress, Sophisticated Estate Planning Techniques, National Bank of Commerce, National Bank of Commerce, Government, National Bank of Commerce, Bank One Ohio Trust Co., West Lancaster Corp., W. Plumb, Federal Tax Liens, Court, The Eighth Circuit, the Court of Appeals, Aquilino, Government, Government, Aquilino, Harv, Aquilino, Court, Court, Aquilino, Arkansas Supreme Court, Bradley Lumber Co., Bank One, The Problem of the Insolvent Heir, Cornell L. Rev. 587, Government, National Bank of Commerce, the Court of Appeals, the Eighth Circuit

PERSON: Irma Drye, Rohn Drye, Drye, Drye, Drye, Drye, Theresa Drye, Drye, Drye, Mter Drye, Drye, Drye, §§ 6321, Jewett , Drye, lien, Morgan, Irvine, Drye, Drye, Drye, Drye, J., Daniel M. Traylor, Kent L. Jones, Argrett, Wallace, David 1, Anthony T. Sheehan, GINSBURG, lien, Rohn F. Drye, Drye, Drye, Drye, Petitioner Rohn F. Drye, Drye, Drye, Drye, Drye, Drye, Drye, Drye, Theresa Drye, Drye, Theresa Drye, Theresa Drye, Drye, Daniel M. Traylor, Drye, Drye, Drye, Drye, levy, Leggett, Mapes, 138 , Davidson, 4 B. Bittker, Gifts, Cong, H. R. Rep., Cong, Leggett, CA5 , Mapes, 138 , Drye, Legal Ed, lien, Morgan, lien, lien, lien, Mitchell, Irvine, Mitchell, Drye, Morgan, Drye, Clark , Rutherford, Burbridge, 210 S. W. 2d, Leggett, Martin, Drye, Drye, Hirsch, Drye, Morgan, Drye

MONEY: 233,000, some $325,000, 6334(a, some $325,000, approximately $233,000, 53 , approximately $233,000, 158,000, 75,000, approximately $325,000, 56 , 6334(a, 6334(a, 58 , 60 law

PERCENT: 26 U. S. C. § 6321, 26 U. S. C. § 6321, 26 U. S. C. § 6321, 26 U. S. C. § 7426(a)(1, 526 U. S., 26 U. S. C. § 6321, 26 U. S. C. § 6322, 472 U. S., 403 U. S., 309 U. S., 472 U. S.

LOC: the Eastern District, the Eastern District

CARDINAL: 50, 56, 55-61, 305, 309, 6334(a, 57, 2518(a, 727, 190, 204, 224, 240, 58-59, 59-61, 152, 892, 52 , 6321, 56, 282, 28, 54 , 152, 892, 898, 55 , 2 1, 120, 592, 594, 15, 140, 55, 719-720, 111.5.4, 111, 265, 267, 305, 309, 665, 13, 2, 4, 6334(c, 6334(a, 190, 205, 57 , 2518(a, 3, two, 120, 592, 597, 15, 140, 3, 69, 117, 722, 727, 723, 5657.5, 80, 173, 176, 6321, 21, 790, 354, 357, 59 , 55-56, 204, 224, 240, 204, 6, 513, 82, 513, 515, 895, 895, 227, 330, 213, 165, 172, 203, 156, 74-75, 1941)).7, 28, 7, 6321, 80, 176, 6321, 61 , 74, 607, 725

ORDINAL: first, Fifth, Ninth, first, first, third

PRODUCT: GINSBURG, Accord

NORP: §, Jew, §, Subtitle, Subtitle, d.

QUANTITY: 298 S. W. 2d

FAC: 288

WORK_OF_ART: Ark. Code Ann

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