Connecticut Bar Journal, Volume 38Connecticut Bar Association, 1964 - Bar associations Includes Annual reports, and lists of members. |
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Page 168
... tax lien as applicable to this case is necessary . The purpose of the lien has been stated by the Supreme Court to be " . . . to insure prompt and certain collection of taxes due the United States from tax delinquents . . . " 24 However ...
... tax lien as applicable to this case is necessary . The purpose of the lien has been stated by the Supreme Court to be " . . . to insure prompt and certain collection of taxes due the United States from tax delinquents . . . " 24 However ...
Page 170
... tax lien as follows : ยท As for a lien created by State law , its priority depends on the time it attached to the property in question and became choate .. Choate state - created liens take priority over later federal tax liens ; while ...
... tax lien as follows : ยท As for a lien created by State law , its priority depends on the time it attached to the property in question and became choate .. Choate state - created liens take priority over later federal tax liens ; while ...
Page 257
... tax lien cannot compete with a federal tax lien until it becomes choate by attachment to specific pieces of real property ; ( 2 ) that between the fed- eral tax lien and choate and perfected local real estate tax liens , absent ...
... tax lien cannot compete with a federal tax lien until it becomes choate by attachment to specific pieces of real property ; ( 2 ) that between the fed- eral tax lien and choate and perfected local real estate tax liens , absent ...
Contents
VOLUME XXXVIII | 7 |
Second VicePresident Joseph P Cooney 266 Pearl Street Hartford 3 | 10 |
Table of Contents | 13 |
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Amendment American Bar Association appeal applied Article attorney Board Bridgeport Herald cause of action charge claim Code Commissioner Committee CONFLICT OF LAWS Congress Conn Connecticut Bar Association consent Constitution contributory negligence corporation counsel criminal damages decision defamation defamatory defendant determined distribution District diversity of citizenship dividend employees fact federal courts filing Fourteenth Amendment Government Guaranty Hartford held House issue Judge judgment judicial Justice lawyers legislative legislature liability libel litigation malapportionment matter ment mortgage motor vehicle motorist negligence nuisance opinion partial liquidation party person plaintiff population prior priority privilege problem procedure protection question real property reasonable redemption representatives result right of privacy Section security interest Senate shareholder STAT statute Supp supra note Supreme Court Tax Lien taxpayer tion TORTS towns trial Uniform Commercial Code union United violation vote