Taxation - Liens -Priority of A Subsequent Federal Tax Lien Over an Antecedent Inchoate Lien

Authors

John B. Huck S.Ed., University of Michigan Law SchoolFollow

Abstract

The purpose of this comment is to analyze the rationale, in terms of both statutory construction and policy, of the theory that only a choate garnishment lien is superior to a subsequent tax lien.

Recommended Citation

John B. Huck S.Ed., Taxation - Liens -Priority of A Subsequent Federal Tax Lien Over an Antecedent Inchoate Lien, 54 Mich. L. Rev. 829 (1956).
Available at: https://repository.law.umich.edu/mlr/vol54/iss6/5