Maria Elisa Rodriguez v. Escambron Development Corp.

How courts have described this case

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

• federal law governs whether state-created \rights are 'rights to property' to which a tax lien may attach\
• federal law governs whether state-created “rights are ‘rights to property’ to which a tax lien may attach”
• “Under federal law, a federal tax lien continues to encumber land, even after the legal transfer of the land.”
• “as of now, we do not know what date the closing will be . . ., so we cannot project the amount that will be due at a future, undefined date”
• tax lien continues to encumber land even after legal transfer

Source: CourtListener parenthetical corpus (CC0).