Sam P. Sgro 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.

• noting that federal tax liens do not compromise property interests of subsequent purchasers “when a complete record search does not disclose a tax lien”
• relying on United States v. City of New Britain, 347 U.S. 81, 98 L. Ed. 520, 74 S. Ct. 367 (1954)
• “[W]hen . . . the United States Government hold[s] a lien for unpaid taxes, federal law governs”

Source: CourtListener parenthetical corpus (CC0).