| http://www.w3.org/ns/prov#value | - See National Bank of Commerce, 472 U.S. at 727, 105 S. Ct. at 2927 (The question whether a state-law right constitutes 'property' or 'rights to property' is a matter of federal law.); Terwilliger's Catering, 911 F.2d at 1171 (holding that federal law determines whether state-created interests constitute property to which the federal tax lien can attach); 21 West Lancaster Corp. v. Main Line Rest
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