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Citation: 397 U.S. 286

1. United States v. Estate of Donnelly, No. 104., SUPREME COURT OF THE UNITED STATES, January 12, 1970, Argued , March 23, 1970, Decided

OVERVIEW: Where a federal tax lien was not filed in accordance with state law, but was filed with the district court, the filing gave the government priority against a subsequent good-faith purchaser of the property.


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