UNITED STATES v. TRIGG

Nos. 71-1519, 71-1532.

465 F.2d 1264 (1972)

UNITED STATES of America, Appellant, v. T. C. TRIGG et al., Appellees and Cross-Appellants, First State Bank, Crosset, Arkansas, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided August 17, 1972.


Attorney(s) appearing for the Case

Norwood Phillips, El Dorado, Ark., for Trigg.

Karl Schmeidler, Atty., Tax Division, Department of Justice, Washington, D. C., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Crombie J. D. Garrett, Attys., Tax Division, Department of Justice, Washington, D. C., for the United States; Bethel B. Larey, U. S. Atty., Sam H. Park, Asst. U. S. Atty., of counsel.

J. V. Spencer, Jr., J. S. Brooks, Spencer & Spencer, El Dorado, Ark., for First State Bank of Crossett, Ark.

Before LAY, BRIGHT, and ROSS, Circuit Judges.


BRIGHT, Circuit Judge.

On this appeal, we consider three competing claims of priority to progress payments earned by a contractor performing construction projects for two Arkansas municipalities. The United States claims priority to the funds under assessments and levies for the contractor's unpaid payroll taxes. A bank claims priority under an earlier unrecorded assignment of accounts receivable. Finally, three individuals, who agreed to indemnify the contractor...

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