specific and perfected
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 384 U.S. 323 - United States v. Equitable Life Assurance Soc. of United States · 1966Most cited · 386 citing opinions
A state lien is specific and perfected—and thus choate for purposes of priority over a federal tax lien—when 'there is nothing more to be done—when the identity of the lienor, the property subject to the lien, and the amount of the lien are established'; the priority of each statutory lien 'must depend on the time it attached to the property in question and became choate.
How often courts cite the case defining “specific and perfected”
Court decisions citing the opinion that defined “specific and perfected” — 385 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.