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UNITED STATES v. HUNT

Civ. No. 5908.

373 F.Supp. 1079 (1974)

UNITED STATES of America, Plaintiff, v. Richard B. HUNT et al., Defendants.

United States District Court, D. Wyoming.

March 28, 1974.

Attorney(s) appearing for the Case

Richard V. Thomas, U. S. Atty., and Tosh Suyematsu, Asst. U. S. Atty., Cheyenne, Wyo., for plaintiff.

H. Clandillon Phibbs II, Jackson, Wyo., and E. J. Herschler, Kemmerer, Wyo., for defendants.

Judge's Memorandum

KERR, District Judge.

This is an action to foreclose a federal tax lien pursuant to 26 U.S.C. §§ 7401, 7403. A single question is involved, viz: Does a federal tax lien take priority over a prior unrecorded judgment lien when the government had actual knowledge of the rendition of the judgment?

The facts are not in dispute and by stipulation the parties have agreed as follows: In May 1968, the government received...

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