Callahan v. Commissioner

How courts have described this case

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

• stating that certain “provisions of the Tax Sale Law make it evident that the process created by the statute has but one goal—the collection of taxes”
• stating that certain “provisions of the Tax Sale Law make it evident that the process created by the statute has but one goal -- the collection of taxes”
• “As the purpose of a lien is to secure payment of a debt, logically the debt owed to the taxing authority is conveyed as well.”
• “As the purpose of a lien is to secure payment of a debt, logically the debt owed to the taxing authority is conveyed as well.”

Source: CourtListener parenthetical corpus (CC0).