Ex Parte Ramiro Cordova Garcia v. .

How courts have described this case

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

• holding that the right to disclaim property under state law does not defeat a federal tax lien because the taxpayer exercised control over the disposition of the property
• holding that because the federal tax lien attaches to the debtor's interest in property, the initial inquiry is to examine state law to determine the interests created and defined
• holding that the transfer of property after attachment of a lien does not invalidate the lien
• holding that the transfer of property after attachment of a lien does not invalidate the lien
• holding that no federal tax lien could attach to proceeds of the taxpayer’s life insurance policy because “[i]t would be anomalous to view as ‘property’ subject to lien proceeds never within the insured’s reach to enjoy”
• holding that no federal tax lien could attach to proceeds of the taxpayer's life insurance policy because \[i]t would be anomalous to view as `property' subject to lien proceeds never within the insured's reach to enjoy\

Source: CourtListener parenthetical corpus (CC0).