With no explanation, chose the best option from "A", "B", "C" or "D". interests will be taxed.” United States v. Irvine, 511 U.S. 224, 238, 114 S.Ct. 1473, 128 L.Ed.2d 168 (1994). Under Michigan law, a “constructive trust is strictly not a trust at all, but merely a remedy administered in certain fraudulent breaches of trusts.” Soo Sand & Gravel Co. v. M. Sullivan Dredging Co., 259 Mich. 489, 244 N.W. 138, 140 (1932). Accordingly, a constructive trust does not arise until a judicial decision imposes such a trust under Michigan law. The federal tax lien in the present case arose in 1988. Because the constructive trust was not judicially imposed over the 17.83 acres until a decade later, the government argues that the federal tax lien should be given precedence over the plaintiffs’ interest. Even if Michigan law allows the d 74, 478, 145 L.Ed.2d 466 (1999) (<HOLDING>). Only competing claims that meet the federal

A: holding that a state disclaimer law which applies retroactively and treats the disclaimant as having predeceased the decedent does not defeat a federal tax lien that has already attached to the disclaimants property
B: holding that a taxpayers interest as an heir to his mothers estate constituted property or a right to property to which  federal tax liens attached  despite his exercise of the prerogative state law accorded him to disclaim the interest retroactively
C: holding that a federal tax lien properly attached to a slatelawcreated right to property that had pecuniary value
D: holding that the right to disclaim property under state law does not defeat a federal tax lien because the taxpayer exercised control over the disposition of the property
A.