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UNITED STATES v. FIRST NAT. BANK & TRUST CO. OF FARGO, N. D.

No. 18666.

386 F.2d 646 (1967)

UNITED STATES of America, Appellant, v. FIRST NATIONAL BANK & TRUST COMPANY OF FARGO, NORTH DAKOTA, Trustee of Travis Bros. Body Works, Inc., Bankrupt, and State of North Dakota, Appellees.

United States Court of Appeals Eighth Circuit.

December 4, 1967.

Attorney(s) appearing for the Case

Jeanine Jacobs, Atty., Dept. of Justice, Washington, D. C., for appellant, Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson and Crombie J. D. Garrett, Attys., Dept. of Justice, and John O. Garaas, U. S. Atty., for Dist. of North Dakota, Fargo, N. D., on the brief.

Kenneth M. Jakes, Sp. Asst. Atty. Gen. for North Dakota Tax Dept., Bismarck, N. D., for appellee, State of North Dakota.

Before VAN OOSTERHOUT, GIBSON and HEANEY, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

This is an appeal by United States of America from final judgment of the District Court determining that the lien of the State of North Dakota for certain unpaid sales tax of the bankrupt, Travis Bros. Body Works, Inc., (Travis), was entitled to priority over the lien of the United States for unpaid withholding tax with respect to a fund of $7,819.40 remaining in the hands of the bankruptcy trustee after the payment of administration...

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