United States v. Beaver Run Coal Co.

How courts have described this case

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

• recognizing that federal tax hen will extend to persons “only where there has been at least a substantial compliance with all statutory requirements”
• a lien is enforceable only when there has been at least substantial compliance with the statutory requirements

Source: CourtListener parenthetical corpus (CC0).