William Kenneth Katsaris, Sheriff of Leon County, Florida v. United States of America, and Leon County

How courts have described this case

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

• abandonment requires “(1) present intent to abandon, and (2) physical acts evidencing clear intent to relinquish the property interest.”
• “[T]he judicial prerogative to award fees must give way to the supremacy of the 19 federal tax lien law whenever a fee award would encroach upon the fund subject to the tax lien.”

Source: CourtListener parenthetical corpus (CC0).