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UNITED STATES v. WYOMING NATIONAL BANK OF CASPER

No. 74-1117.

505 F.2d 1064 (1974)

UNITED STATES of America, Plaintiff, v. WYOMING NATIONAL BANK OF CASPER, Defendant-Appellee, H. A. True, Jr., Impleaded-Defendant-Appellee, Riverton Auction and Livestock Co., Impleaded-Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Decided November 4, 1974.

Attorney(s) appearing for the Case

No appeal by, or appearance for, the United States.

Harold E. Meier, Lander, Wyo. (Meier & Gist, Lander, Wyo., on the brief), for impleaded-defendant-appellant Riverton Auction and Livestock Co.

William E. Barton, Casper, Wyo. (Claude W. Martin and Brown, Drew, Apostolos, Barton & Massey, Casper Wyo., on the brief), for defendant-appellee Wyoming National Bank of Casper.

Houston G. Williams, Casper Wyo., (Frank D. Neville and Wehrli & Williams, Casper, Wyo., on the brief), for impleaded-defendant-appellee H. A. True, Jr.

Before BREITENSTEIN, SETH and McWILLIAMS, Circuit Judges.

BREITENSTEIN, Circuit Judge.

This controversy relates to the respective rights of creditors of a defunct packing company. The action was brought by the United States to enforce a tax levy. Jurisdiction lies under 28 U.S.C. §§ 1340 and 1345; see also 26 U.S.C. § 7402. The district court gave judgment for two secured creditors and against both the United States and the unpaid seller of certain cattle. The United States has not appealed. Our concern is...

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