J.D. Court, Inc., a Corporation v. United States of America, Acting Through the Department of Treasury, Internal Revenue Service

How courts have described this case

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

• Seventh Circuit discussion of choateness doctrine which is unchanged by the Tax Lien Act of 1966 preserving the federal priority because the collection of taxes is vital to the functioning and existence of government

Source: CourtListener parenthetical corpus (CC0).