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MIDLAND-GUARDIAN CO. v. McELROY

563 S.W.2d 752 (1978)

The MIDLAND-GUARDIAN COMPANY, Appellant, v. E. Gayle McELROY and Helen Ruth McElroy, his wife, Chester L. Sturgeon and Thelma R. Sturgeon, his wife, Ashcraft's Inc., Dennis Ashcraft and Marcella Ashcraft, his wife, Dale Ashcraft and Deborah Ashcraft, his wife, Douglas Ashcraft and Victoria Ashcraft, his wife, Commonwealth of Kentucky, Department of Revenue, Commonwealth of Kentucky, Department for Human Resources, Appellees.

Court of Appeals of Kentucky.

March 10, 1978.

Attorney(s) appearing for the Case

Edward S. Monohan, Otto Daniel Wolff, Vest, Ware & Monohan, Florence, for appellant.

Asa M. Rouse, Walton, William S. Cheatham, Dept. of Revenue, Frankfort, J. J. O'Hara, Douglas M. Stephens, Covington, Ryan Halloran, Dept. for Human Resources, Frankfort, William McEvoy, County Atty., Burlington, for appellees.

Before GANT, HOGGE and WILHOIT, JJ.

GANT, Judge.

This is an appeal from an order of the Boone Circuit Court confirming the sale of certain real property and distributing the proceeds thereof, by which distribution the court directed that tax claims of Boone County and the City of Walton had priority over a vendor's lien and a recorded mortgage, both recorded some three years prior to the tax claims, the bulk of these tax claims apparently being against tangible personal property owned by the same parties...

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