Paternoster v. United States

How courts have described this case

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

• holding that because the government’s liens encumbered the property prior to the taxpayer’s death, his death did not defeat the already attached liens
• analyzing sections 6321 and 6322 and Ohio law to conclude that, when a cotenant in an Ohio survivorship tenancy dies subject to a section 6321 lien, the surviving cotenant takes the decedent’s interest subject to the lien
• death of indebted spouse does not extinguish federal tax lien, which remains attached to the one-half interest transferred to the surviving spouse and may be enforced against es-crowed proceeds from the sale of the property

Source: CourtListener parenthetical corpus (CC0).