Justice Sc alia delivered the opinion of the Court. We granted certiorari to resolve the competing priorities of a federal tax lien and a private creditor’s judgment lien as to a delinquent taxpayer’s after-acquired real property. I On December 9, 1986, the United States assessed Mr. and Mrs. McDermott for unpaid federal taxes due for the tax years 1977 through 1981. Upon…
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.