Drye v. United States

526 U.S. 1063 | SCOTUS | 1999

C. A. 8th Cir. Certiorari granted limited to the following question: “Whether the interest of an heir in an estate constitutes ‘property’ or a ‘right to property5 to which the federal tax lien attaches under 26 U. S. C. § 6321 even though the heir thereafter purports retroactively to disclaim the interest under state law?”