Wessel v. United States (In Re Wessel)

How courts have described this case

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

• holding tax liens attached to prepetition right to annuity payments, but “as the taxes were discharged in this action, it is true that these liens will not attach to property, or rights to property, that plaintiff acquires post-petition.”
• federal tax lien attached to post-petition annuity payments because contractual right to receive those payments arose pre-petition
• federal tax lien attached to post-petition annuity payments because contractual right to receive those payments arose prepetition; immaterial that plaintiff could not assign his benefits
• federal tax lien attached to post-petition annuity payments because contractual right to receive those payments arose pre-petition
• federal tax lien attached to post- petition annuity payments because contractual right to receive those payments arose pre- petition
• “as the federal tax liens attached to the plaintiff’s right to receive the annuity payments prior to his filing his petition in bankruptcy, the federal tax liens continue to attach to his contractual right to receive annuity payments”

Source: CourtListener parenthetical corpus (CC0).