What is the test for determining whether a liquor license holder is subject to a federal tax lien?
MultiRegion, United States of America
The following excerpt is from Kimura, In re, 969 F.2d 806 (9th Cir. 1992):
Our initial task is to understand and define the bundle of rights and privileges that Alaska law has created in favor of the holder of a liquor license. See United States v. Bess, 357 U.S. 51, 55, 57, 78 S.Ct. 1054, 1057, 1058, 2 L.Ed.2d 1135 (1958) (holding that because the federal tax lien attaches to the debtor's interest in property, the initial inquiry is to examine state law to determine the interests created and defined).
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.
Other Questions
What is the role of a federal district court in determining whether a federal judge has jurisdiction to delay a federal hearing? (MultiRegion, United States of America)
Does a state court have the authority to interpret the findings of a federal court when determining whether a federal judge has found that a state judge has jurisdiction to interpret a federal finding? (MultiRegion, United States of America)
What is the test for determining whether a federal court would interpret a state's position on an issue before making a federal determination? (MultiRegion, United States of America)
What is the test for determining whether age was a determining factor in determining whether a plaintiff should be retained or discharged? (MultiRegion, United States of America)
What is the test for determining whether a party’s intention is a determining factor in determining whether there is a contract for services? (Canada (Federal), Canada)
What is the test for a federal district court to determine whether a state court or federal court has jurisdiction to rule on a federal Railroad Commission case? (MultiRegion, United States of America)
What is the test for determining whether the subject matter is federal in nature? (MultiRegion, United States of America)
What is the difference between federal and state law in determining whether a corporation can sue in a federal court in a diversity action? (MultiRegion, United States of America)
What factors are considered to determine whether inducement was a factor in determining whether an individual was entrapped in a criminal case? (MultiRegion, United States of America)
What is the test for determining whether a federal judge has jurisdiction to interpret a statutory interpretation in a federal civil matter? (MultiRegion, United States of America)
