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IN RE TERWILLIGER'S CATERING PLUS, INC.

No. 89-3561.

911 F.2d 1168 (1990)

In re TERWILLIGER'S CATERING PLUS, INC., Debtor. E. Hanlin BAVELY, Plaintiff, State of Ohio, Department of Taxation, Defendant-Appellant, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided August 13, 1990.

Attorney(s) appearing for the Case

Robert A. Goering, Cincinnati, Ohio, for Terwilliger's Catering Plus, Inc.

E. Hanlin Bavely, Cincinnati, Ohio, pro se.

Gregory S. Severance (argued), Chester T. Lyman, Jr. (argued), Office of the Atty. Gen. of Ohio, Columbus, Ohio, for State of Ohio, Dept. of Taxation.

Gary R. Allen, Acting Chief, Gary D. Gray, Kenneth W. Rosenberg (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., Ronald T. Jordan, Office of the Dist. Counsel, Cincinnati, Ohio, for U.S.I.R.S.

Before KENNEDY and NORRIS, Circuit Judges, and COHN, District Judge.

KENNEDY, Circuit Judge.

The United States and the State of Ohio each claim priority in this bankruptcy case to proceeds from the sale of the debtor's liquor license. The United States' claim is based on a valid, perfected federal tax lien filed against all of the debtor's property prior to the bankruptcy proceedings. The state's claim is based on an Ohio statute that prohibits the Liquor Control Commission from approving the sale of a license until the licensee pays...

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