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Directory Results for Court Decision 2059 - United States, Petitioner v. Thomas R. Noland, Trustee for Debtor First Truck Lines, Inc.. Validity of liens; bankruptcy. A bankruptcy court may not equitably subordinate claims on a categorical basis in derogation of to Court Decision 2067 - Rohn F. Drye, Jr. et al., Petitioner v. United States. 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