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IOWA FAIR PLAN v. U. S. INTERNAL REVENUE DEPT.

No. 2-58280.

257 N.W.2d 626 (1977)

IOWA FAIR PLAN, Appellee, v. UNITED STATES of America, INTERNAL REVENUE DEPARTMENT, Appellant, State of Iowa, Department of Revenue, Penelope Gerhart and Charles Gerhart, Appellees.

Supreme Court of Iowa.

September 21, 1977.

Attorney(s) appearing for the Case

Scott E. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Crombie J. D. Garrett and Wynette J. Hewitt, Attys., Tax Division, Dept. of Justice, Washington, D. C., Allen L. Donielson, U. S. Atty. and James R. Rosenbaum, Asst. U. S. Atty., Des Moines, for appellant.

Richard C. Turner, Atty. Gen., George W. Murray, Sp. Asst. Atty. Gen., and Gerald A. Kuehn, Asst. Atty. Gen., for appellee State of Iowa.

Considered en banc.

McCORMICK, Justice.

This appeal presents a question of tax lien priority. The Gerharts owned a commercial building in Mingo, mortgaged to Mingo Trust & Savings Bank and insured under two policies by Iowa Fair Plan. As a result of three assessments for taxes owed by Charles Gerhart, the last on July 5, 1973, the State of Iowa held a $3,975.26 lien against the building. Based on an assessment of August 15, 1973, the United States held a $8804.97 lien against it...

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