22 U.S.C. § 6324
Definitions
Notes of Decisions
Cited in 2
cases, 1982–1982 · leading case: In Re Davidson
In Re Davidson (1982)
“She notes, however, that 22 U.S.C. § 6324 creates a special lien for estate taxes upon any transferee of property included in the taxable estate, and makes said transferee personally liable for the tax to the extent of the property received.”
National Bank in Bartlesville v. Faulkner (1982)
“She notes, however, that 22 U.S.C. § 6324 creates a special lien for estate taxes upon any transferee of property included in the taxable estate, and makes said transferee personally liable for the tax to the extent of the property received.”
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