United States v. City of New Britain

How courts have described this case

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

• holding that “the first in time is the first in right” when two statutory liens attach to the same real estate
• stating that, generally, a federal tax lien takes priority over a state or local tax lien
• requiring certainty with respect to the identity of the lienor and the property subject to the lien
• describing federal tax hen as general hen when attached at the time of assessment to all of the taxpayer’s property, was thus perfected
• discussing former codification of Section 6321, Section 3670 of the Internal Revenue Code of 1939
• noting only variable that continued to change was applicable interest, which changed daily

Source: CourtListener parenthetical corpus (CC0).