United States Eighth Circuit
US v. TAYLOR, 01-2874/3872
Appellant obtained a valid judgment from a Texas divorce court for 90 percent of her ex-husband's ERISA plan proceeds, which created an exclusive property interest in the proceeds, so her lien had priority over the IRS's tax liens on proceeds under 26 U.S.C. section 6323(a), without any further action on her part to perfect the lien.
Appellate Information
- Decided 07/31/2003
- Published 07/31/2003
Judges
Court
- United States Eighth Circuit