USC 9-301(4) vs. IRC 6323(c)(1)(A)(ii) (with David A. Stern), 8 University of Toledo Law Review 51 (1976)
The effect of the Federal Tax Lien Act upon lenders tends to increase
the potential risk factor inherent in both secured and unsecured loans
to the contracting industry. This would be especially true in the case
of a small undercapitalized contractor of relatively limited liquidity,
whose volatile dependency on economic trends makes him a marginal
risk even under reasonably "normal" conditions.
Date of Authorship for this Version
Federal Tax Lien Act, loans
Dauer, Edward A., "USC 9-301(4) vs. IRC 6323(c)(1)(A)(ii) (with David A. Stern)" (1976). Faculty Scholarship Series. 4394.