United States v. Acri

How courts have described this case

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

• holding that state relation-back doctrine did not render otherwise inchoate state lien choate as against competing federal tax lien
• holding that state relation-back doctrine did not render otherwise inchoate state lien 27 choate as against competing federal tax lien
• “The state’s characterization of its liens, while good for all state purposes, does not necessarily bind [federal choateness analysis].”
• attachment lien not choate because fact and amount of lien contingent
• Small Business Administration Mortgage Lien
• attachment lien prior to judgment

Source: CourtListener parenthetical corpus (CC0).