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Strict Divestiture Requirements In Section 6324(a)(1): First American Title v. United Satates and the Hazard of the Special Estate Tax Lien

In First American Title Insurance Company v. United States, a federal district court addressed the requirements for divestiture of special estate tax liens. Under section 6324(a)(1), a special estate tax lien divests when the sale proceeds are used to satisfy charges against the estate...

Jeanette Quick

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