United States v. T. C. Trigg, and Cross-Appellants, First State Bank, Crosset, Arkansas

How courts have described this case

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

• holding that under § 6323(a), “holders of unperfected interests remain subject to the ‘first in time is first in right,’ priority standard” and therefore “unperfected security interests are subordinate to a federal tax lien”

Source: CourtListener parenthetical corpus (CC0).