United States v. Equitable Life Assurance Soc. of United States

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 federal tax lien was entitled to priority over a mortgagee's inchoate claim for attorney's fees
• holding that a federal tax lien was entitled to priority over a mortgagee’s inchoate claim for attorney’s fees
• holding that a federal tax lien is superior to a state tax lien
• “As against a recorded federal tax lien, the relative priority of a state lien is determined by the rule ‘first in time is the first in right,’ which in turn hinges upon whether, on the date the federal tax lien was recorded, the state lien was ‘specific and perfected.’ ”

Source: CourtListener parenthetical corpus (CC0).