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DONALD v. MADISON INDUSTRIES, INC.

No. 72-1879.

483 F.2d 837 (1973)

Paul DONALD, Plaintiff-Appellant, v. MADISON INDUSTRIES, INC., a corporation, et al., Defendants, and The United States of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided August 28, 1973.

Attorney(s) appearing for the Case

Russ B. Anderson, Emporia, Kan., for plaintiff-appellant.

Roger K. Weatherby, Scott P. Crampton, Robert J. Roth, Meyer Rothwacks, Crombie J. D. Garrett, and Wesley J. Filer, Washington, D. C., for defendant-appellee.

Before LEWIS, Chief Judge, HOLLOWAY, Circuit Judge, and LARAMORE, Senior Judge.

LARAMORE, Senior Judge.

The question presented by this appeal involves the relative priority of a Federal tax lien and a private security interest to the proceeds from the sale of certain property of a taxpayer-debtor, Madison Industries. Resolution of this question devolves to an interpretation and application of section 6323(c) of the Internal Revenue Code of 1954, as amended.

To the extent relevant herein, the facts disclose that in 1966, Madison Industries...

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