First Page
137
Abstract
In this article, the author considers the peculiarly preferred position of the tax lien under section 67 of the Bankruptcy Act. From his consideration of the position of the trustee and the claim of the government he concludes that the law as presently applied is inequitable. He advocates that the government's secret lien be held invalid against the trustee, that the inchoate lien doctrine should not be applied in bankruptcy, and that the doctrine of Moore v. Bay be modified.
Recommended Citation
Pierre R. Loiseaux,
Federal Tax Liens in Bankruptcy,
15 Vanderbilt Law Review
137
(1961)
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol15/iss1/6