Home > Journals > Michigan Law Review > MLR > Volume 54 > Issue 6 (1956)
Article Title
Taxation - Liens -Priority of A Subsequent Federal Tax Lien Over an Antecedent Inchoate Lien
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
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