tax lien
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 316 U.S. 394 - Magruder v. Supplee · 1942Most cited · 272 citing opinions
A tax lien is an encumbrance upon the land, and payment, subsequent to purchase, to discharge a pre-existing lien is no more the payment of a tax in any proper sense of the word than is a payment to discharge any other encumbrance, for instance a mortgage.
How often courts cite the case defining “tax lien”
Court decisions citing the opinion that defined “tax lien” — 272 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.