15.9 Disclaimed Property Under State Law

• Library: Real Estate Practice Deskbook (2019 Ed.)

6. (§15.9) Disclaimed Property Under State Law

Before Drye Family 1995 Trust v. United States, 152 F.3d 892 (8 ^th Cir. 1998), it was uncertain whether a state law disclaimer of inherited property by a taxpayer who is subject to a federal tax lien prevents the attachment of the lien against the disclaimed property. The Eighth Circuit held that a disclaimer is not effective to defeat the attachment of a federal tax lien. Drye Family 1995 Trust, 152 F.3d 892; United States v. Solheim, 953 F.2d 379 (8 ^th Cir.

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