TITLE EXAMINATIONS AS AFFECTED BY THE FEDERAL GIFT AND ESTATE TAX LIENS

Authors

L. Hart Wright, University of Michigan Law SchoolFollow

Abstract

The Treasury Department may look to either of two security devices to protect its rights with respect to federal gift and estate taxes. The most sweeping of these devices-the general federal tax lien, a discussion of which appeared in the last issue of this Review, has been complemented in the case of each of these taxes by special liens, presumably designed to meet what apparently were considered peculiar needs. It is with the impact of these special liens on the work of title examiners that this article is concerned.

Recommended Citation

L. H. Wright, TITLE EXAMINATIONS AS AFFECTED BY THE FEDERAL GIFT AND ESTATE TAX LIENS, 51 Mich. L. Rev. 325 (1953).
Available at: https://repository.law.umich.edu/mlr/vol51/iss3/2