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UNITED STATES v. RODGERS

No. 81-1476.

461 U.S. 677 (1983)

UNITED STATES v. RODGERS ET AL.

Supreme Court of United States.

Decided May 31, 1983.

Attorney(s) appearing for the Case

George W. Jones argued the cause pro hac vice for the United States. On the briefs were Solicitor General Lee, Assistant Attorney General Archer, Stuart A. Smith, William S. Estabrook, and Wynette J. Hewett.

Wm. D. Elliott argued the cause for respondents Rodgers et al. With him on the brief was J. Michael Wylie. L. Lynn Elliott argued the cause and filed a brief for respondents Ingram et al.

JUSTICE BRENNAN delivered the opinion of the Court.

These consolidated cases involve the relationship between the imperatives of federal tax collection and rights accorded by state property laws. Section 7403 of the Internal Revenue Code of 1954, 26 U. S. C. § 7403 (1976 ed. and Supp. V), authorizes the judicial sale of certain properties to satisfy the tax indebtedness of delinquent taxpayers. The issue in both cases is whether § 7403 empowers a federal...

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