Noteworthy Foreclosure, LLC v. Rodney-Ross

How courts have described this case

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

• stating that, \[t]he question whether a state-law right constitutes 'property' or 'rights to property' is a matter of federal law\ for purposes of federal tax collection
• stating that the issuance of a levy or compliance therewith “does not determine whether the Government’s rights to the seized property are superior to those of other claimants”
• the language of § 6321 is broad and is reflective of a congressional intent to “reach every interest in property that a taxpayer may have”
• “The question whether a state-law right constitutes ‘property’ or ‘rights to property’ is a matter of federal law.”
• “[t]he question whether a state-law right constitutes ‘property’ or ‘rights to property’ is a matter of federal law”
• possible interests of bank account's co-depositors cannot defeat federal tax levy

Source: CourtListener parenthetical corpus (CC0).