Mr. Justice Harlan, dissenting in Nos. 1 and 23. * I am unable to subscribe to the reasoning which underlies the Court’s disposition of these cases. By holding that they both turn on whether the taxpayer had “property” under state law to which the Government’s lien could attach, the Court has sanctioned a result consistently prohibited by us in a line of cases dealing with the priori…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.