Case Name: Drye et al. v. United States
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1999-04-19
Citations: 526 U.S. 1063
Docket Number: No. 98-1101
Parties: Drye et al. v. United States.
Judges: 
Reporter: United States Reports
Volume: 526
Pages: 1063–1064

Head Matter:
No. 98-1101.
Drye et al. v. United States.

Opinion:
C. A. 8th Cir. Certiorari granted limited to the following question: "Whether the interest of an heir in an estate constitutes 'property' or a 'right to property5 to which the federal tax lien attaches under 26 U. S. C. § 6321 even though the heir thereafter purports retroactively to disclaim the interest under state law?"