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Drye v. United States

Docket No.: 98-1101
Argued: November 8, 1999
Decided: December 7, 1999

Topics:

Internal Revenue Code, Federal Taxation, Federal Taxation, Federal Taxation, Internal Revenue Code, property rights

Petitioner: Drye
Respondent: United States

Court Below: THE UNITED STATES COURT OF APPEALS FOR THE EIGHTH CIRCUIT
Citation: 152 F.3d 892
Lower Court Decision
Supreme Court Docket


528 U.S. 49 (1999)
Question:

Does an heir's interest to an estate constitute "property" or "rights to property" such that federal liens are valid against the heir's interest, even if the heir has disclaimed the interest under state law?

Drye v. United States
ORAL ARGUMENT

November 08, 1999

Holding: affirmed
Decision: Decision: 9 votes for United States, 0 vote(s) against
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