United States v. Oldenburg

How courts have described this case

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

• applying Kentucky law to hold that, under § 6323(a), “a private security interest has priority over a federal tax lien only if it attached to the property in -5- No. 18-5422, Bennett v. Bascom question and was perfected prior to the filing of notice of the federal tax lien”

Source: CourtListener parenthetical corpus (CC0).