6.3.c.1 To What Do Tax Liens Attach?

• Jurisdiction: United States

1. State law governs what is property

See ¶ 6.3(d)

The question of whether or not property and rights to property are the debtor's property is a matter of state law. "In applying the Internal Revenue Code, state law controls in determining the nature of the legal interest which the debtor has in property." In re Wagers, : B.R. : (D. Kan. 2006); United States v. National Bank of Commerce, 472 U.S. 713, 722, 105 S. Ct. 2919, 2925 (1985); In re Straight, 200 B.R. 923 (Bankr.D.Wyo. 1996); In re T. Ruth Coal Co. 66 B.R. 753 (Bankr. E.D. .Ky. 1986); Morgan v. Commissioner, 309 U.S. 78, 60 S. Ct. 424...