United States v. Ulises A. Sanabria

How courts have described this case

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

• affirming district court ruling limiting federal tax lien to assets attached at date of petition
• interpreting Bankruptcy Act and holding discharge prevented federal tax lien from attaching to property debtor acquired after bankruptcy
• \… a taxing authority's lien upon property already subjected to the lien at the time of bankruptcy is not released or affected by the discharge…\

Source: CourtListener parenthetical corpus (CC0).