CROCKER NATIONAL BANK v. TRICAL MANUFACTURING CO.

No. C-73-0106 SW.

373 F.Supp. 461 (1973)

CROCKER NATIONAL BANK, formerly Crocker-Citizens National Bank, a national banking association, Plaintiff, v. TRICAL MANUFACTURING COMPANY, a partnership et al., Defendants.

United States District Court, N. D. California.

November 26, 1973.


Attorney(s) appearing for the Case

Henry A. Alverson, Walter J. McLellan, San Francisco, Cal., for plaintiff.

John M. Youngquist, and Martin Schainbaum, Asst. U. S. Attys., Tax Div., San Francisco, Cal., for defendant United States.

A. Alan Berger, Humphreys, Berger & Pitto, San Jose, Cal., for defendant Dean Sakel.

Theodore J. Biagini, diLeonardo, Blake, Kelly Aguilar & Leal, Sunnyvale, Cal., for defendant Tri-Cal. Manufacturing.


MEMORANDUM

SPENCER WILLIAMS, District Judge.

This matter came before the Court on cross motions for summary judgment. The issue is whether the Government's tax lien against Trical Corporation has priority over Sakel's pre-judgment creditor's lien against the assets of Trical's predecessor partnership. This question in turn, depends on whether the pre-judgment lien prevented a transfer of the assets from the partnership to the corporation.

The facts...

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