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S. D'ANTONI, INC. v. GREAT ATLANTIC & PACIFIC TEA CO., INC.

No. 73-2357.

496 F.2d 1378 (1974)

S. D'ANTONI, INC., Plaintiff, v. The GREAT ATLANTIC AND PACIFIC TEA COMPANY, INC., Defendant. UNITED STATES of America, Intervenor-Appellant, v. FRUEHAUF TRAILER DIVISION, et al., Creditors-Appellees.

United States Court of Appeals, Fifth Circuit.

July 5, 1974.

Attorney(s) appearing for the Case

John R. Schupp, Asst. U. S. Atty., Chief, Civ. Div., Gerald J. Gallinghouse, U. S. Atty., New Orleans, La., for IRS.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, William S. Estabrook, Jane M. Edmisten, Elmer J. Kelsey, Tax Div., Dept. of Justice, Washington, D. C., for intervenor-appellant.

Charles L. Chassaignac, New Orleans, La., for Fruehauf.

Frank J. Stich, Jr., New Orleans, La., for White Motor Corp.

William W. Messersmith, III, New Orleans, La., for Int'l Harvester Co.

Joseph E. Friend, New Orleans, La., for Uniroyal.

George V. Baus, New Orleans, La., for N. E. England.

Sam Monk Zelden, New Orleans, La., for Mydland.

Peter A. Feringa, Jr., New Orleans, La., for creditors-appellees.

Harvey J. Lewis, New Orleans, La., for S. D'Antoni, Inc.

Carl J. Schumacher, Jr., New Orleans, La., for The Great Atlantic & Pac. Tea Co.

Before RIVES, GEWIN and RONEY, Circuit Judges.

RONEY, Circuit Judge:

In this contest between judgment lien creditors and a United States tax lien, we are called upon to determine the correct place for filing a notice of tax lien in Louisiana to ensure a priority claim as to the personal property of a corporate tax debtor over the corporation's judgment lien creditors. The controlling statute, 26 U.S.C.A. § 6323, requires such tax notice to be filed where "the principal executive office of the business" is...

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