26 U.S.C. § 1562
Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600]
[repealed]
Notes of Decisions
Cited in 4
cases, 1936–1982 · leading case: United States v. Vogel Fertilizer Co., 455 U.S. 16 (1982).
United States v. Vogel Fertilizer Co., 455 U.S. 16 (1982). “See 26 U. S. C. § 1562 (1964 ed.). During the tax years in question this option was being gradually phased out.”
United States v. Beaver Run Coal Co., 99 F.2d 610 (3rd Cir. 1938). “” 26 U.S.C.A. § 1562 . It is to be noted that the requirements of subsection (a) were not fulfilled until approximately two and one-half years after the assessment was made, which was long after the mortgage had been executed and recorded.”
Exch. Nat. Bank of Tulsa v. Davy, 13 F. Supp. 226 (N.D. Okla. 1936). “(see 26 U.S.C.A. § 1562 ) provides that the lien shall not be valid as against any mortgagee, purchaser, or judgment creditor until notice has been filed.”
Filipowicz v. Rothensies, 31 F. Supp. 716 (E.D. Pa. 1940). “” Section 3672 (a) of the Code (substantially corresponding to section 3186 (b), Revised Statutes as amended by section 613 (a) of the 1928 Revenue Act and Act of June 25, 1936, 26 U.S.C.A. § 1562 ) provides : “Such lien shall not be valid as against any mortgagee, pledgee, 1…”
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