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CARAWAY BANK v. U. S.

No. 75-127.

529 S.W.2d 351 (1975)

The CARAWAY BANK, Appellant, v. UNITED STATES of America, Appellee.

Supreme Court of Arkansas.

Rehearing Denied December 8, 1975.

Attorney(s) appearing for the Case

Douglas Bradley and Jon R. Coleman, Jonesboro, for appellant.

W. H. Dillahunty, U. S. Atty. and Fletcher Jackson, Asst. U. S. Atty., Little Rock, for appellee.

BYRD, Justice.

At issue here is the sufficiency of the description of real estate in a mortgage to have priority over a federal tax lien. Federal Law, 26 U.S.C. § 6323, recognizes that a federal tax lien is not superior to perfected security interests. The decisions interpreting the federal law point out that a competing non-federal lien is not perfected and choate until it is definite as to (1) the identity of the lienor, (2) the property subject to the lien...

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