CONSOLIDATED FILM INDUSTRIES v. U.S.

No. 75-1850.

547 F.2d 533 (1977)

CONSOLIDATED FILM INDUSTRIES, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Decided January 6, 1977.


Attorney(s) appearing for the Case

William Thomas Thurman of McKay, Burton, McMurray & Thurman, Salt Lake City, Utah (William T. Thurman of McKay, Burton, McMurray & Thurman, Salt Lake City, Utah, on the brief), for plaintiff-appellee.

Carleton D. Powell, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews Jr., Karl Schmeidler and George G. Wolf, Attys., Tax Div., Dept. of Justice, Washington, D.C., and of counsel, Ramon M. Child, U. S. Atty., Salt Lake City, Utah, on the brief), for defendant-appellant.

Before LEWIS, Chief Judge, BARRETT and DOYLE, Circuit Judges.


WILLIAM E. DOYLE, Circuit Judge.

The question in this case is whether the district court erred in granting relief to appellee enjoining the United States Internal Revenue Service from enforcing a levy. A more ultimate and specific issue is whether a financing statement is required under the pertinent Uniform Commercial Code provision, Utah Statutes, Section 70A-9-302(1)(e), Utah Code (1968), which section relates to requiring the filing of a financing statement in...

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