Legal Document

76 L.Ed.2d 236 103 S.Ct. 2132 461 U.S. 677 UNITED STATES, Petitionerv.Lucille Mitzi Bosco RODGERS et al. No. 81-1476. Argued Dec. 6, 1982. Decided May 31, 1983.* Syllabus These cases present the issue whether § 7403 of Internal Revenue Code 1954—which authorizes a federal district court, in suit instituted by Government, to decree sale certain properties satisfy tax indebtedness delinquent taxpayers empowers court order family home which taxpayer had an interest at time he incurred his indebtedness, but taxpayer's spouse, who does not owe any that also has separate "homestead" right as defined Texas law. Under statutory and constitutional provisions, each spouse—regardless one or both owns fee interest—has undivided possessory homestead, is only lost death abandonment may be compromised either other spouse her heirs, effect akin life estate property. In Rodgers case, Government filed against respondents, widow, children, executor Philip Rodgers, reduce judgment, assessments made before for unpaid taxes enforce Government's liens, including attached homestead. The District Court granted summary judgment on respondents' claim liens could defeat Mrs. Rodgers' state-created have homestead (which she continued occupy) subjected forced sale. Appeals affirmed. Ingram involved divorce husband alone spouses relating their joint income liability, residence was destroyed fire shortly divorce, defendant quiet title proceedings Federal Court, counterclaim spouses, seeking judicial property under 7403. Pursuant parties' stipulation, sold proceeds were deposited court's registry, parties agreeing rights would determined if taken place divided according respective interests. counterclaim. Affirming part, reversing remanding agreed foreclose its lien collect owed jointly, held reach husband's individual liability wife maintained remanded factual determination "abandoned" dividing insurance with attempting, stipulation sell divide husband. Held: 1. Section grants power itself, just If sold, nondelinquent entitled, part distribution required 7403, so much represents complete compensation loss such spouse's interest. Pp. 690-702. (a) While cannot extend beyond interests taxpayer, plain meaning statute entire 7403(a) provides seek "subject property, [of] whatever nature, delinquent, right, title, interest, payment liability." 7403(b) then all persons "claiming action" shall thereto, 7403(c) should "determine merits claims" established, "may . proper findings respect United States." Reading authorize consistent policy prompt collection history state rem enforcement proceedings, further bolstered comparison language limits administrative remedy, available 26 U.S.C. 6331, Moreover, 7403's requirements taking (such Texas) innocent third party, thus precluding difficulties Due Process Clause Fifth Amendment. 690-700. (b) Nor do special protections accorded exemption aspect law immunize party from No exception appears face Supremacy Clause—which underpinning sweep aside exemptions first place—is potent application bystanders debtors. 700-702. 2. "may" require absolutely circumstances. Some limited room left exercise reasoned discretion. 703-712. principle construction word usually implies some degree discretion can defeated indications contrary legislative intent obvious inferences statute's structure purpose. Such are here. 706-709. determining when involved, consider factors following: (1) extent financial prejudiced it relegated partial actually liable taxes; (2) nonliable would, normal course events, legally recognized expectation subject creditors; (3) likely prejudice personal dislocation costs practical undercompensation; (4) relative character value 709-711. (c) no individualized equitable balance yet been attempted, this being matter instance. question remains divorced abandoned Assuming abandonment, discharges proceed "sale," will obliged strike relevant factors. P. 712. 649 F.2d 1117 (5th Cir.1981), reversed remanded; 1128, vacated remanded. George W. Jones, Chicago, Ill., petitioner, pro hac vice, leave Court. William D. Elliott, Dallas, Tex., respondents L. Lynn Bates. Justice BRENNAN delivered opinion 1 consolidated involve relationship between imperatives laws. 1954, taxpayers. We hold grant sale, that, non-delinquent estate. 2 * A. full follows: 3 "(a) Filing.—In case where there refusal neglect pay tax, discharge thereof, levy made, Attorney General delegate, request Secretary [of Treasury], direct civil action States liability. For purposes preceding sentence, acceleration section 6166(g) 6166A(h) treated tax. 4 "(b) Parties.—All having upon claiming thereto. 5 "(c) Adjudication decree.—The shall, after duly notified action, adjudicate matters therein finally determine claims and, officer States. States, bid sum, exceeding amount expenses directs. 6 "(d) Receivership.—In proceeding, instance appoint receiver lien, or, certification during pendency public powers equity." 7 As general matter,1 "lien States" referred created 6321, provides: 8 "If person neglects refuses same demand, (including additional amount, addition assessable penalty, together accrue thereto) favor real personal, belonging person."2 9 whose basic elements go back revenue legislation passed 1868 (§ 106 Act July 20, 1868, ch. 186, 15 Stat. 125, 167) number distinct tools taxes.3 may, example, simply sue getting usual creditor. See §§ 6502(a), 7401, 7402(a). Yet route 10 within days notice lawful delegate (and sum sufficient cover levy) (except exempt 6334) provided chapter ." 11 Administrative levy, unlike ordinary lawsuit, procedure described intervention, up chooses, assessed owing. generally Bull v. 295 247, 260, 55 695, 699, 79 L.Ed. 1421 (1935).4 12 common purpose formidable arsenal ensure laws system relying primarily self-reporting. G.M. Leasing Corp. 429 338, 350, 97 619, 627, 50 530 (1977); Security Trust & Savings Bank, 340 47, 51, 71 111, 113, 95 53 (1950); supra, U.S., 259-260, S.Ct., 699.5 long axiom our scheme although definition underlying law, consequences attach those Mitchell, 403 190, 205, 91 1763, 1771, 29 406 (1971) (state determines attributable community allowing renounce obligations effective tax); Union Central Life Insurance Co., 368 291, 293-295, 82 349, 351-352, 294 (1961) (federal subject, even good faith purchaser, filing requirements); Aquilino 363 509, 513-515, 80 1277, 1280-1281, 1365 (1960), cited (attachment depends "property" "rights property" exist law; priority law); Bess, 357 56-57, 78 1054, 1057-1058, 1135 (1958) (once attach, "is inoperative prevent attachment" liens); Springer 102 586, 594, 253 (1881) requirement independent lots separately). B 13 substance related usefully into two categories. Cf. Woods Alvarado State 118 Tex. 590, 19 S.W.2d 35, 35 (1929). First, large establishes business6 enclave exempted most creditors. Thus, Const., Art. 16, 50, 14 "The family, single adult person, be, hereby protected debts except [certain exceptions here]. mortgage, trust deed, ever valid, ."7 Second, somewhat smaller states, gives members unit itself. clause included above quotation, "the owner claimant claimed [may not], married, abandon without consent given manner prescribed law."8 Equally important, 52, that: 16 "On wife, both, descend vest like deceased, governed descent distribution, partitioned among heirs deceased lifetime surviving survivor elect use occupy guardian minor children permitted, jurisdiction same."9 17 these provisions Constitution give marriage heirs.10 It bears emphasis independently regardless analogy hazardous area, said reducing ownership something remainder vesting Williams Williams, 569 867, 869 (Tex.1978), cited; Paddock Siemoneit, 147 571, 585, 218 428, 436 (1949), Hill Hill, 623 779, 780 (Tex.Civ.App.1981), cited. This analogy, injustice nuances statute,11 serves bring fore repeatedly emphasized courts, reaffirmed cases: mere entitlement, vested right. Supreme put it, "has land divested voluntary conveyance law." S.W.2d, 436; see Rogers, 1117, 1127 (CA5 1981), cited.12 II 18 us oral argument Circuit, resulted opinions issued day. supra;13 Dallas Department Housing Urban Rehabilitation, 1128 (1981). They arise out comparable, quite distinct, sets facts. Lucille widow S. Bosco, whom married 1937. She Mr. acquired, Texas, occupied Subsequently, 1971 1972, Service totalling more than $900,000.00 wagering taxes, penalties, taxable years 1966 through 1971. remained Philip's 1974. Since death, now lives 20 On September 23, 1977, 7402 Northern son, daughter, executor. sought Philip, residence, obtain deficiency unsatisfied cross-motions on, things, defendants' Rodgers's Fed.Rule Civ.Proc. 54(b). 21 affirmed issue,14 holding "a is, possessed nontaxpayer attaches foreclosed maintains F.2d, 1125 (footnotes omitted). implied choice waiting until lapsed, satisfying itself Bosco's 22 Joerene Donald Ingram. During marriage, 1972 1973, withheld wages employees company president. Deducting payments account liabilities, approximately $9,000, plus addition, assessment $283.33 amounts remain unpaid. 23 March 1975, about Ingrams fire. obtained divorce. connection they entered settlement agreement, provision convey exchange $1,500, paid tried trustee, unsuccessful efforts, apparently because encumbering To make worse, received City Rehabilitation (Department) unless complied local ordinances, firedamaged demolished. Following hearing, final work demolish. trustee remove enjoin demolition. defendants Department, several creditors 24 removed Texas. (who added counterclaim) withholding taxes. prayer relief, sought, parties, unencumbered (approximately $16,250) registry pending outcome suit. rights, claims, priorities place, counterclaims. 25 part. $283.33, jointly. Applying decision however, Ingram, assuming remanded, attempting—even Government—to Donald.15 C petition certiorari cases. Court's Rule 19.4. certiorari, 456 904, 1748, 72 160 (1982), resolve conflict Courts interpretation III 27 Appeals's view authorized homes "when shares jointly persons, rather sole owner, 'property' 'rights property' 7403(a), property." (emphasis original). According Appeals, applies, context, cotenancy unindebted share taxpayer. Folsom 306 361 1962). 28 agree 6321 taxpayer.16 ultimately collect, satisfaction debt. But, context least, different things. Circuit adopted "interest 1125, n. 12. prevailing restrictive reading flies statute. See, e.g., Trilling, 328 702-703 (CA7 1964); Washington 402 3, 6-7 (CA4 1968); Overman, 424 1142, 1146 (CA9 1970); Kocher, 468 503, 506-507 (CA2 1972); Mansfield Excelsior Refining 135 326, 339-341, 825, 830-831, 34 162 (1890).17 30 provides, "enforce [its] lien," liability" added). defeats proposed Appeals.18 "[a]ll thereto" Obviously, joinder necessary own Finally, " Again, we must read contemplate, merely (as "claim interest" it), recognition third-party mechanism valuation distribution. 31 Our inherent statutes 683. requires citation point separately, worth significantly less parts. When latter makes considerable sense allow whole, fair proceeds, 32 supported examination historical background predecessor enacted. today, taxation consisted ad valorem enforcing taxpayers, remedy admittedly universal—view sales extinguished owners otherwise H. Black, Law Tax Titles 231-236 (1888); Burroughs, Taxation 122 (1877). Where rule, cut off well dower spouse. Lucas Purdy, 142 Iowa 359, 120 N.W. 1063 (1910); Robbins Barron, Mich. 36 (1875); Jones Devore, Ohio St. 430 (1858); Black 299; Burroughs 348. But cf. R. Blackwell, Power Sell Land Non-Payment Taxes *550 (3d ed. 1869). 33 One evident enacted collector advantages many enjoyed enforcement. commentator echoing almost exactly description proceeding "from very rem. purchaser receives new somebody's finds question, orders divides accordingly. All prior starts over again purchaser." Rogge, Lien A.B.A.J. 576, 577 (1927). G. Holmes, Income 546-547 (1920). Even gave departed sharply model guaranteeing receive commensurate unique prompted, assume, precisely simple justice greater solicitude proceedings.19 37 setting Government.20 non-exempt "property [i.e., taxpayer] tax" clearly embodies limitation thought interpreted courts.21 hearing intended implicated 6331. Indeed, seized inadvertently entitled "wrongfully levied upon," apply return channels, 6343(b), 7426(a)(1); 7426(b)(1), 7426(b)(2)(A).22 absence "wrongful levy," conducted pursuant applied, sort specific 6342. 38 entirely unmoved force intuition 7403—that though "right pursue [delinquent] fury command," superior creditors, disturb settled expectations parties. 367-368. fact, privileges creditor, express terms act sovereign prerogative, incident himself, grounded mandate "lay taxes."23 699; Phillips Commissioner, 283 589, 595-597, 51 608, 611, 75 1289 (1931); Snyder, 149 210, 214-215, 846, 847-848, 705 (1893). 39 Admittedly, allowed gratuitous confiscation person's another might pose significant Amendment.24 already indicated, facilitate extraction concurrent properly "taken" process, "taking" requiring distribute "according 1146. hold, basis what informed nature compensated Motors Corp., 323 373, 377-378, 65 357, 89 311 (1945).25 therefore contradiction, least level principle, 40 exact method time. get rough idea principles set out. sake illustration, economic equivalent estate, standard commercial table 8% discount rate appropriate calculating three remaining aged 30, 70 years, 97%, 89%, 64%, respectively, estate.26 assume hypothetical half-interest sold,27 total 99%, 95%, 82%, 41 Code, seen contains cumulative devices, disadvantages collector. Among quick relatively inexpensive. opportunity highest possible broad profound. Nevertheless, punctilious protecting caught effort, ensuring entitled. Of course, particular decency collecting authorities. 7403(a). explore Part IV courts brought exists, laws, doubt. 42 There another, intermeshed analytically distinguishable, ground advanced respondents—and reiterated dissent—for denying party. Taken normally allows directly 685-686, 43 conceded i.e., himself [the of] lien." 1121 original); 1132 (authorizing Ingram). proposition, explicit implicit 6334(c) (relating levy),28 decisions 204-205, 1771; 513-514, 1280; discussed "merely exemption" accompanying 1125. concluded constituted bar pursuing 44 disagree. intended, believe "right, interest," regard Accord, 1145-1147; Herndon 501 1219, 1223-1224 (CA8 1974) (Ross, J., concurring).29 carved statute, decline frustrate it. Hisquierdo Hisquierdo, 439 572, 586-587, 99 802, 810-811, 59 (1979); 205-206, 1771-1772. Clause30—which 351-352 bona fide accordance 585-586, 810; Carmack, 329 230, 236240, 67 252, 254-256, 209 (1946). Whatever adequately discharged compensation, deference required, Constitution. 45 dissent urges carve "small joint-ownership situations [in which] partition alienate co-owner." Post, 715. Its primary traditional limitations lienholder. 713-715, 723-724. truly embodied lienholders, conclude 1962), 690, 696-697, correctly decided, proposition willing advance. post, 713, 714, 2, 726. More importantly, better taxing authority proceeding. 694-695.31 46 Although convert cash value, conversion satisfies due blind fact always completely adequate substitute roof one's head. 564.54 Acres Land, 441 506, 510-513, 1854, 1856-1858, 60 435 (1979). problem seems particularly acute market estates rental calculated fraction home, price demanded lifetime's home. calculation necessity based actuarial statistics, unavoidably undercompensate end living longer average.32 problems eminent domain involving refused formula, instead placed award (or reinvested parcel property) use) going life-estate holder lifetime, corpus holder.33 47 mandatory, little legal consequence. "shall added), argue refuse case. Tillery Parks, 630 775 (CA10 1980); Eaves, 499 869, 870-871 1974); Hershberger, 475 679-680; 1146; Morrison, 247 285, 289-291 1957). appear relied event neither nor undertook particularized us. find close, balance, too circumstances, 48 "may," used discretion.34 common-sense means invariable, Mason Fearson, (9 How.) 248, 258-260, 125 (1850); ex rel. Siegel Thoman, 156 353, 359-360, 378, 380, 450 (1895), cited, ibid. 49 discerning Congress's crucial fact: 1936, "shall" describing role ordering shown. 1926, Pub.L. 1127, 9, 123-124 (Part 2). amendments text provision, Congress changed "may." 740, 1648, 1743-1744. changes—specifically, expanding scope include adding receivership option 7403(d), 2—are explained history.35 explanation change "may."36 argues significance "Congress specifically receivership. Employing term 'shall' perceived confusing insofar directing contradictory requirements." Reply Brief 8, 5. plausible, compelling. really meant adjust take option, easily expressed intention etc." authors earlier, unpassed, virtually identical proposal introduced House, did think version legislation. nn. 35-36, supra. Faced ambiguous record, come rest natural light fit explain changes 1936 Act, assert Congress, comment explanation, create none existed before. hand, support unexplained wording best construed indicating congressional belief along. Moore Illinois 312 630, 635, 61 754, 756, 85 1089 (1941); Haig Agee, 453 280, 294, 26, 101 2766, 2775, 69 640 52 conferring confirming conforms important lightly assumed foreclosing equity Weinberger Romero-Barcelo, 305, 313, 1798, 1803, (1982); Porter Warner Holding 395, 398, 66 1086, 1089, 90 1332 (1946); Hecht Co. Bowles, 321 321, 330, 64 587, 592, 88 754 (1944). A equity,37 traditionally accompanied discretion.38 convinced recognizing policies statute: absolute exception, rejected above, possibility unduly harmed effort. 54 say need ahead unbridled permissible protect herself.39 And fairly considerations paramount. concede (because equal reason Tr. Oral Arg. 7, 13; 5.40 extension separately still measured degree. Simply put, higher expected price, prejudice, weighty property.41 56 non-liable events (leaving course), expectation, seem factor amenable sale.42 arrangement, cotenant cotenants resist kind, along continuum. host types arrayed beyond. 57 Third, undercompensation 704-705. 58 Fourth, property: if, sale; 99% proceed. pretend outlined constitute exhaustive list; certainly contemplate "mechanical checklist" exclusion consideration Moses Cone Hospital Mercury Construction 460 ---, 927, 937, 74 765 (1983). emphasize, exercised rigorously sparingly, keeping mind paramount V cases, attempted. record us, clear issues second noted affords guidance otherwise. event, task exercising bit complicated, leaving stipulated constrained treat escrow fund sitting house. pointed out, debt house, representing Because "third party" reason, unpaid, "sale" "house" (i.e., sale) once dam broken, portion Ingram's advantage govern 62 reversed, vacated, directions opinion. 63 So ordered. BLACKMUN, REHNQUIST, STEVENS, O'CONNOR join, concurring dissenting today rejects concerning announced Appeals. ante, 687-688 690-691. I situations, task, ascertain how far extend. my view, confers jointly-owned debtor's permit him so; confer co-owner enjoys indestructible continue possession. herself indebted disposition lienholder debtor himself; step shoes. Liens, 9-10 (1914). "[t]he effectual bind voluntarily transferred alienated." C.J.S. Judgments 478 (1947) (collecting cases); Commercial Credit Davidson, 112 54, 1940); Wiltshire Warburton, 614 1932). Similarly, "no leasehold conveyance."1 806 (1954) (footnote omitted) Erie County, F.Supp. 57, (WDNY 1939). compel meet him. default himself. violence fully compensated. disposal conveyance. tenant partition. Plumb, Liens (1972). shoes compels sale.2 68 small co-owner. tenancies entirety estates. Priorities—Agenda Next Decade II, 77 Yale L.J. 605, 634 (1968). owned taxpayer—Mrs. husband—did consent. had, has, indefeasible possession, recognizes, "akin estate." Ante, ----. stepping able By necessarily abrogate rule collector's afford excess taxpayer.3 dispute standing alone, From enactment 18684 day, sweeping; literally, admits exceptions. broadly worded statutes, antiquity, derogation common-law principles, hesitated heed arguments applied literally. Imbler Pachtman, 409, 417, 96 984, 988, 128 (1976). presumed indication mean contravene fundamental precepts law.5 Apart points nothing rule. me, indeed, evidence definitely way. Scholarly consistently possession life, debt.6 addressing effect.7 1966, American Bar Association undisputed liens. Hearings H.R. 11256 11290, p. 134, Legislative History 177 (Committee Print compiled House Committee Ways Means, 89th Cong., 2d Sess., 1966) (hereinafter History).8 addressed attention 7403.9 Against consensus commentators enforced homesteads lives, 1954 Senate foiled attempt entirety, spousal similar homestead.10 pronounced Hutcherson, 188 331 1951); Nathanson, 193, 194 (ED Mich.1945), commentators, Anderson, note 254; Clark, 17, homesteads, amendment extended expressly entirety. 8300, 83d (Code bill). language, stating: deletion phrase existing S.Rep. 1622, 575 (1954), U.S.Code Cong. Admin.News 5224. true, immune theory Rodgers'. 703-704, 31. established precluded selling contrary, deliberate undisturbed tenancy entirety11 suggests object 73 disclaiming decision, relies (1890), 691-692, 17. Mansfield, operated distillery leased fell fee, tenant's obviously fee. suggested facts Focusing opinion, states "[r]ead broadly, 'all fours' today." 692, "all fours" today's holding, indeed undermines original distillers. distiller free Alternatively, file owner's written granting forfeiture. 128. landlord executed waiver, stated vital question" waiver's effect. 830. Rejecting position, waiver levy. clear, render useless. "By government acquired [under 7403], distiller's premises." Id., 340, considered condition precedent power, landlord's waiver—as holds—it unlikely necessary, predecessor, outright advance authorization liabilities.12 Outside extensive "broad reading" reflects extraordinary breadth own. authorizes, building fail farm easement across become delinquent,13 condominium cooperative apartment house co-owner.14 imputes though, signing lease conveying easement, surrender Prior moreover, attributes incredible whenever tenant, similarly minimal fails invokes lien. hardly surprising counsel unable cite outside invoked predecessors asserted. 14-16. gains leads absurd results. Without traditional—and sensible—common-law advances purporting lend indirect favoring taxes." 694. rationale governmental secure payments. Were equally plausible suppositions intent, choosing favorable Government. contravenes rules values built, favors dispositive.15 81 substantially permitting done so. assumed, "half-interest sold." 699. An immediate yield half residue subtracted. notes, expect proceeds. Ibid. future command price. maintain dies retains remainder, discounted differ approach. principal difference following entitlement live respected. 83 approach "certain" 7403(d),16 receiver, supervise while respecting enjoyment. L.J., 638. Association's 84 A.B.A.Rep. 645, 681-682 (1959), drafted 1966. 108-109 (statement Laurens Williams). contrasting provision. 695-697. true 6331 permits to" conferred needed enable permitted federal, state, entitlements various claimants, competing sold. 628-629. Absent expansive possible. That manifest produce yielded interpretation. asserts proceeding," lienholders. 694-695, 702. This, respect, tax-enforcement never delinquency unrelated 694, T. Cooley, 866, 910 1903). conflicting id., 866-868; 296 346-349 extinguish (1909); (1858). 86 individual's land, "[n]othing [than interest] delinquent; 301; 908, 920, 942 1889); 870-871; 347. "traditional authority" personally owner.17 87 debts, Larimer County National Bank Boulder, Colo. 564, 537 Douglas S.D. 491, (1896). suggest, therein. distinction liabilities preclude "was enforcement," result reaches today. confiscate co-owner.18 recognizes use, possess, enjoy enabled will. 685-686. outstanding rights. intend debtor, holds respectfully dissent. materially different. Like husband, consequently Exercising spouses' L.Rev., 263; Shambaugh Scofield, 132 345 1942), 703-711. former divorced, became 685, 10. therefore, concur result. Together al., (see 19.4). 5004 (lien distilled spirits); 6324 (special gift taxes). validity subsequently arising 6323 (1976 Supp. IV). 6322 (period lien); 6325 IV) (release property). B. Bittker, Income, Estates, Gifts ¶ 111.5 (1981) Bittker); McGregor Davenport, Collection Delinquent Taxes, Twenty Eighth Inst. Fed. Tax. 589 6213 deficiency). Bisceglia, 420 141, 145-146, 915, 918, (1975) (26 7601, 7602); Friends Committee, 419 12, 13, (1974) (Anti-Injunction 7421). part: "[T]he city, town village, consist lot, lots, exceed Ten Thousand Dollars ["Five Dollars" 1970], designation reference improvements thereon; calling business claimant, head family." Tex.Rev.Civ.Stat.Ann. 3833 (Vernon Supp.1982). virtue exceeded, designation, monetary limit 3834 (proceeds garnishment six months sale); Dep't 1132, 1981) (citing applying proceeds). Tex.Fam.Code Ann. 5.81-5.86 (1975). Tex.Prob.Code 283-285 (1980). continues Renaldo San Antonio, 638, 639 (Tex.1982); Wierzchula Wierzchula, 730, 732 (Tex.Civ.App.1981). compensate other, marital attendant proceedings. Hedtke Hedtke, 404, 248 S.W. (1923); Brunell Brunell, 494 621, 622-623 (Tex.Civ.App.1973). Fiew Qualtrough, 624 335, 337 (Tex.App.1981) (homestead estate; nevertheless "partakes life"). condemnation state. Lucas, 104 636, 143 1153 (1912). infra, 697-698. name misspelled complaint 1119, attorney's fees suggest themselves, indicate 6; re Carlson, 580 1365, 1369 1978); 1219 Economy Plumbing Heating 197 Ct.Cl. 839, 843, 716 (1972); 55-57, (1963); Bittker 111.5.4, 111-102 ("the steps barefoot wear out."). (assuming like) transfer IV); 1058. conveyed not, pass tax-delinquent previously signed giving "Any impute purpose, distiller, collected, seize destroy incumbrancer, heard." 695-696. noted, "[i]n Government] upon, in, premises parties; suit, duty distributing interests." 339, 830 Read narrowly, dependent owners. 339-340, ambiguity 721-722, errors. pays insufficient statement quoted above. ignores rely. gain access difficulty, Appeals: "to liability," added) suggesting current face, bifurcation, aware 111.5.5, 111-107; recognize distinction. Drawing matter. vis-a-vis hands someone else. adopt unprecedented 6901(a), transferee, transferee L.Ed Commissioner Stern, 39, 1047, 1126 (1958). Whether holders transferees 6901(a) 42-45, 1049-1051, value. 111.5.7. note, taxation, averse seizing person. Sears Cottrell, 251 Hersee Porter, 100 N.Y. 403, N.E. 338 (1885). International Harvester Goodrich, 350 537, 681 (1956). 830-831; South Bend 1298, 1303 1978). supra; 1303; 1223 Stuart Willis, 244 925, 929 1957); 1708, Sess. (1966), 3722. upon" settle reimbursement. 6343(b)(3), 7426(b)(2)(C). I, cl. 1; Amdt. 16. 19, Takings objection behalf came Industrial 459 407, 414, 235 (1982). here, 1868. reject contention argument, 10, 17-18, irrelevant 27, suggestion respondent contingent subordinate "probate homestead" clearly, continuation 50. Norman First Trust, 557 797, 802 (Tex.Civ.App.1977). figures appearing Ark.Stat.Ann. 50-705 (Supp.1981). also, CFR 20.2031-10 Actuarial Publishing Inc., Commutation Columns Valuation Factors Based 1980 CSO Mortality Table analogized interest), 3; 5.61(c) address issue, open remand. Burks Lasker, 471, 486, 1831, 1841, 404 "Notwithstanding [§ 6334(a).]" Tenth (1973). Hershberger bear similarities Circuit's analysis, draws adoption sales. analysis 679. reliance imposed discuss text, brief response. weight side. 717-718, 6-7. dissent's sources largely overlooks, hand other. 690-691, 695-696, 20-21. five deals Three deal views concerns foreclosure benefit 1973), meager position. 29, secondary focuses report line agreement. piece 719-720. Quite apart century suffers serious flaws. tangential concern 1220-1221 37-38 mentioned was, peculiar fiction governing Jacksonville, 255 504, 506 1958); 1951). line, trying benign automatically relegate contrast, doubt, (rather neither) 584-585, (1949). correct, illustrate governs interests, place. pertinent committee reports entirety," 719 "clarif[y] 'property H.R.Rep. 1337, 83rd A406 pp. 4017, 4554 clarification, disagreed found superfluous, ("It parenthetical [suggested House]. law.") rendered "[p]rior interest." discussion may/shall 706-709, mandatory 1936. Orgel, Eminent Domain 118, 511 (2d 1953) Orgel). 403.15 Less, 316 655, 657-658 (MD Tenn.1970); 380 (WD Ky.1942); Bonner Peterson, Ill. 253, 259 (1867); Camp, 126 377, 799 (1891); Redevelopment Commission Greenville Capehart, 268 N.C. 114, 150 S.E.2d 62, (1966); 641-642, S.W., 1155-1156 (condemnation homestead). compare, 818.76 310 210 Mo.1969); Brugh White, 267 Ala. 575, So.2d 800 (1957); School Colombus 229 Mo. 510, 129 Aue State, 606 (Tex.Civ.App.1934), apportionment. Jahr, Domain: Procedure (1953); J. Sackman, Nichols' 12.46[1] (rev. 3d Orgel 118. (1981); Anderson Yungkau, 482, 485, 430, (1947); Farmers Merchants Reserve Monroe, 262 649, 662-663, 651, 656, 1157 Thompson Lessee Carroll, (22 422, 434, 387 (1859). committee-approved floor comprehensive bill originating House. Cong.Rec. 9072 (1936). origins traced, earlier unpassed amend features 12793, 74th impetus Report bill, then-existing caused hardship contained 7403(d) conceived avoiding undue disruption ongoing assets 2818, 7-8 Virtually substitution descriptions receiver. sponsor amendment, significance: "Mr. President, internal obligations, resorting distraint assets. words, Cong.Rec., (Sen. Walsh). last sentence Senator Walsh's comments might, refer referring motivated version. clearer 1954: "In chancery filed, presumably conform Civil material previous A431 (1954). Semmes Nurseries, Inc. McDade, 288 523, 530-531, 263 127, 132-133 Thomas Klein, Idaho 105, 107, P.2d 1153, 1155 (1978); Equity Investors, Wash.2d 886, 924-927, 43-44 strained implicate difference, strengthens existence temporarily postponed, upset enough satisfied title. forgoing stake lapse near future. 726-728. "Every case." 4A Powell, Real Property 613, 655 treatise observes: "Lip service preference physical division affected product wish treatment parties." 612, 652. principles. 7; 14, infra. desire reasons, erred 365. exercises sale" 691, walk shoes, panoply "sovereign prerogative." 697. limiting 690-691 quoting Estates out"). Liens—Their Nature Priority, Calif.L.Rev. 241, 250 (1953) ("The Or, simply, stands reaching property"); Reid, Their Operation Effect, New York University Ninth Annual Institute 563, 568 (1951) government's lienor tax-debtor"); Enforcement, Va.L.Rev. obvious, tax-debtor Government's] rise property"). Much initial tax." 106, 167. Despite 1983, "§ 1983 harmony tort immunities defenses them." 418, 989, "members 42d familiar litigation, obtain, absent contrary." Newport Fact Concerts, 258, 2748, 2755, 616 approach, actions. Briscoe LaHue, --- 1108, (1983) (witnesses); Nixon Fitzgerald, 2690, 349 (1982) (President); supra prosecutor); Scheuer Rhodes, 416 232, 94 1683, executive officers); Pierson Ray, 386 547, 1213, (1967) judge); Tenney Brandhove, 341 367, 783, 1019 legislator). Sanges, 144 310, 322-323, 609, 445 (1892), appeal adverse criminal despite appellate involves States," 1891, 517, 5, 827, 828. declared: "This acts law," 311, disfavored appeals. Before legislate expression intent. Sanges immunity strikes discordant note. Hoeper Comm'n, 284 206, 120, (1931) (uncompensated wife's violates Equal Protection Clauses Fourteenth Amendment); 219, 123 (Holmes, dissenting). far. construction, flowing strong takings implication. C. Sands, Sutherland Statutes Statutory 64.06 (4th Wilson, 332, 336, 1013, 1018, 232 (Sanges case). shown below, policies, Association, Special 682 (1959); 17; Priorities Agenda (1968); Problems, pt. L.Rev. 262-263 (1958); 568. Plumb's attention, draftsman 60, Compiled History) Lauren observed ineffective E.g., 634. Heasley, 427 1960). 677, 1973); Kemp, 478, 480 1944); Morgan Moynahan, 522, 525 (SD Tex.1949); Bigley 389, 391 Okla.1946); brief, recommendation ABA Final reprinted 75, 175-176. says, notion inappropriate, thereafter refrained implementing it." 30. report, strange call passage next page Report, heading "Homesteads ": indivisible History, (citations cites leading Oklahoma block advocate changing presented Instead, "declare, foreclose, (so litigable questions disposed period limitations)." 177. went "make lives" spouses. status homesteads. 89-719, 107(b), 1140; Reform 1976, 94-455, 1906(b)(13)(A) 2004(f)(2), 1834 1872; Economic Recovery 1981, 97-34, 422(e)(8), 316. broader provisions. "[b]usiness assets, money states." 262. Senate's law" indicated debts. difficult understand, apparent agreement unequivocally contrary. 703, Report's 704, vests bars disposing concurrence prevents destroying other's survivorship 637-638. quotes Mansfield. ensured default. "general statement" relies, refers equity, supplied). viewed isolation, context. resolved doubt passage. premises. At admitted entitle residential neighbor, easement. 9-10. "where market" 9. ruled time-sharing itself." Rev.Rul. 79-55, 1979-1 Cum.Bull. 400, 401. reads language: capable co-owners." Presumably, abuse co-owners. obtains have. 679, 682. Similarly coupled overcome 1863, amended explicitly imposing "in purchasers [a tax] simple," claim[s] whatsoever." Turner Smith, Wall. 553, 554-555, 724 (1871). distinguished "clearly estates, connected growing land," arguably "on 562. later, land. knew benefits desired: acquiring ownership, "outside proceedings" upholding authorizing personalty 19. discomfort deferred legislatures' 251, 254-255 257 (concurring opinion). Congress; affect 4, irrebuttable presumption avoid fraud collusion inevitably 409-410, (1885); 266 immovable stringent recording requirements, dangers measures. L.Ed.681 (1956), relevant. There, ratified State's

Classification Label: 11