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Drye v. United States
526 U.S. 1063
SCOTUS
1999
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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 *106426 U. S. C. § 6321 even though the heir thereafter purports retroactively to disclaim the interest under state law?”

Case Details

Case Name: Drye v. United States
Court Name: Supreme Court of the United States
Date Published: Apr 19, 1999
Citation: 526 U.S. 1063
Docket Number: No. 98-1101
Court Abbreviation: SCOTUS
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