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ATLANTIC NAT. BANK v. UNITED STATES

No. 30-75.

536 F.2d 1354 (1976)

ATLANTIC NATIONAL BANK v. The UNITED STATES.

United States Court of Claims.

June 16, 1976.

Attorney(s) appearing for the Case

H. Joel Weintraub, attorney of record, and Maurice Steingold, Norfolk, Va., for plaintiff. Steingold, Steingold & Friedman, Norfolk, Va., of counsel.

Leslie H. Wiesenfelder, Washington, D.C., with whom was Asst. Atty. Gen. Rex E. Lee, Washington, D.C., for defendant.

Before SKELTON, KASHIWA and BENNETT, Judges.

ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND PLAINTIFF'S CROSS MOTION FOR SUMMARY JUDGMENT

KASHIWA, Judge.

This case is before the court on cross motions for summary judgment. There is no genuine issue as to any material fact. The case involves the priority of federal tax liens over plaintiff-assignee's claim to contract proceeds. For the reasons below we hold for the defendant.

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