Superpriority of a Possessory Lien under the Federal Tax Lien Act of 1966, The
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Authors
Silhasek, James
Issue Date
1971
Volume
4
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
INTRODUCTION|The Federal Tax Lien Act of 1966 effected a number of significant changes in the scope and limitations of federal tax liens. The prior law concerning tax liens had remained unrevised for more than half a century, and changing commercial practices, as well as new commercial laws, had left the former lien law totally inadequate to deal with the various types of security interests which had developed in the interim. More particularly, the adoption of the Uniform Commercial Code by almost every state had created new forms of secured transactions which required a complete revision of the concepts of federal liens....
Description
Citation
4 Creighton L. Rev. 146 (1970-1971)
Publisher
Creighton University School of Law