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MANALIS FINANCE CO. v. GEDULIG

Docket No. 44667.

47 Cal.App.3d 672 (1975)

121 Cal. Rptr. 93

MANALIS FINANCE COMPANY, Plaintiff and Appellant, v. DWIGHT GEDULIG, as Director, etc., Defendant and Respondent.

Court of Appeals of California, Second District, Division One.

April 29, 1975.

Attorney(s) appearing for the Case

COUNSEL

Kirsch, Arak & Bulmash and Jay S. Bulmash for Plaintiff and Appellant.

Evelle J. Younger, Attorney General, Mark W. Jordan and Philip C. Griffin, Deputy Attorneys General, for Defendant and Respondent.

OPINION

THOMPSON, J.

In this appeal, we consider the validity of the lien created by a notice of levy of unpaid California tax against the right of an assignee of Medi-Cal accounts receivable pursuant to a security interest perfected prior to the lien. We conclude that since Welfare and Institutions Code section 14115.5 renders the assignment unenforceable against the State of California, the lien created by the notice of levy is...

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