{"id":8421,"date":"2021-02-01T07:11:45","date_gmt":"2021-02-01T12:11:45","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=8421"},"modified":"2021-02-01T07:30:58","modified_gmt":"2021-02-01T12:30:58","slug":"no-jurisdiction-to-determine-lien-priority","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=8421","title":{"rendered":"No Jurisdiction to Determine Inheritance Tax Lien Priority"},"content":{"rendered":"\n<p>The court did not have jurisdiction to determine the priority of a purchase money mortgage over a later inheritance tax lien when the mortgage holder failed to exhaust the administrative remedies found in \u00a7 2186 of the Inheritance and Estate Tax Act (72 P.S. \u00a7 9186).  <em>Tammac Holdings Corp. v. Werner Estate et al.<\/em>, 10 Fid. Rep.3d 327 (Berks C.P. 2020).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The court did not have jurisdiction to determine the priority of a purchase money mortgage over a later inheritance tax lien when the mortgage holder failed to exhaust the administrative remedies found in \u00a7 2186 of the Inheritance and Estate &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=8421\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[34],"tags":[198,663,369],"class_list":["post-8421","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-inheritance-tax","tag-mortgage-lien","tag-tax-liens","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/8421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8421"}],"version-history":[{"count":2,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/8421\/revisions"}],"predecessor-version":[{"id":8425,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/8421\/revisions\/8425"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}