Monica Fuel, Inc. v. 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.

• state tax liens choate at time of federal assessment and superior to federal tax lien because on date of Division’s final assessment the identity of lienor, property subject to lien and amount of lien had been established

Source: CourtListener parenthetical corpus (CC0).