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UNITED STATES v. FLORES

No. 75-1102.

535 F.2d 135 (1976)

UNITED STATES of America, Plaintiff-Appellant, v. Eduardo FLORES, Defendant-Appellee.

United States Court of Appeals, First Circuit.

May 5, 1976.

Attorney(s) appearing for the Case

Libero Marinelli, Jr., Atty., Tax Div., Dept. of Justice, Washington, D. C., with whom Scott P. Crampton, Asst. Atty. Gen., Julio Morales-Sanchez, U. S. Atty., Ignacio Rivera Cordero, Asst. U. S. Atty., San Juan, P. R., Gilbert E. Andrews, and Crombie J. D. Garrett, Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief for plaintiff-appellant.

Isaias Rodriguez Moreno, San Juan, P. R., for defendants-appellees.

Before COFFIN, Chief Judge, MATTHES, Senior Circuit Judge, and McENTEE, Circuit Judge.

MATTHES, Senior Circuit Judge.

This appeal by the United States Government requires us to decide whether the district court properly concluded that the United States Government's liens for unpaid federal unemployment taxes (FUTA) in the amount of $792.57, and withholding and federal insurance contribution taxes (FICA)in the amount of $4,981.58, are inferior and subordinate to the ownership by appellees Santana Printing Corporation and Eduardo Flores of certain personal...

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