INCOME TAX

Ct. D. 2066, page 867. Tax considered paid. Remittances of estimate tax and withholding tax are deemed paid on the due date of the taxpayer’s income tax return under section 6513 of the Code. Baral v. United States.

Ct. D. 2067, page 863. Liens. The Supreme Court has held that when determining what is property for purposes of federal tax liens, the Code provides that state law determines the taxpayer’s rights or interest, but federal law determines whether those rights or interests constitute “property” or “rights to property.” Drye v. United States.