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CRAPPER v. BERLINER'S INC.

523 P.2d 1025 (1974)

Harvey E. CRAPPER and Leila S. Crapper, Respondents, v. BERLINER'S INC., Defendant, George Stadelman et al., Respondents, United States of America, through Its Director of Internal Revenue Service, Appellant, Wasco County, State of Oregon, through Its State Industrial Accident Commission, et al., Defendants.

Supreme Court of Oregon, In Banc.

Decided June 27, 1974.

Attorney(s) appearing for the Case

Charles E. Anderson, Washington, D.C., argued the cause for appellant. With him on the briefs were Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Richard W. Perkins, Washington, D.C., Sidney Lezak, U.S. Atty., and Venita Jo Neal, Asst. U.S. Atty., Portland.

Ronald M. Somers, The Dalles, argued the cause and filed a brief for respondent Oregon Radio KACI, Inc.

Roger L. Dick, The Dalles, argued the cause for respondents George Stadelman, Wilbur Stadelman and Bailey, Clark & Byers. With him on the brief were Dick & Dick, The Dalles.

DENECKE, Justice.

The issue is whether the United States has a tax lien having priority over competing claims to certain interpleaded funds.

The delinquent taxpayer, Mrs. Parrish, operated a beauty parlor; she had numerous creditors. Mrs. Parrish contracted to sell the assets of her business to the Crappers, the plaintiffs. They thought that, possibly, the Bulk Sales Act (ch. 76 ORS) was applicable; therefore, they notified creditors of the proposed sale....

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