April Bott Moore v. Robert Dean Moore

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that implicit in the administrative levy power is the \principle that the Commissioner acts pursuant to the collection process in the capacity of lienor as distinguished from owner\
• both involving the existence of a sufficient interest for purposes of a tax lien

Source: CourtListener parenthetical corpus (CC0).