Casenotes: Tax Collection — Where One Codepositor in a Joint Bank Account Fails to Pay Federal Income Tax, the Internal Revenue Service May Levy on the Account without Notice to Innocent Codepositors, Provided the Delinquent Taxpayer Has an Absolute Right under State Law to Withdraw Funds from the Joint Account. United States v. National Bank of Commerce, 105 S. Ct. 2919 (1985)

Authors

Stephen S. McCloskey, University of Baltimore School of Law

Recommended Citation

McCloskey, Stephen S. (1986) "Casenotes: Tax Collection — Where One Codepositor in a Joint Bank Account Fails to Pay Federal Income Tax, the Internal Revenue Service May Levy on the Account without Notice to Innocent Codepositors, Provided the Delinquent Taxpayer Has an Absolute Right under State Law to Withdraw Funds from the Joint Account. United States v. National Bank of Commerce, 105 S. Ct. 2919 (1985)," University of Baltimore Law Review: Vol. 16: Iss. 1, Article 10.
Available at: https://scholarworks.law.ubalt.edu/ublr/vol16/iss1/10