TENSLEY D. COFER v. THE STATE OF FLORIDA

How courts have described this case

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

• holding that a notice of federal tax lien was valid even though the taxpayer's name was erroneously spelled \Freidlander\ instead of \Friedlander\
• noting that detailed statutory provisions govern the creation, continuance, validity and release of federal tax liens
• stating that § 2410’s “only apparent purpose is to lift the bar of sovereign immunity”
• stating that federal law governs the operation and enforcement of federal tax hens
• “Federal tax liens are wholly creatures of federal statute.... Consequently, matters directly affecting the nature or operation of such liens are federal questions, regardless of whether the federal statutory scheme specifically deals with them or not.”

Source: CourtListener parenthetical corpus (CC0).