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MATTER OF MONARCH INDUSTRIES, INC.

No. 79-1841. Summary Calendar.

609 F.2d 117 (1979)

In the Matter of MONARCH INDUSTRIES, INC., Bankrupt. UNITED STATES of America, Internal Revenue Service, Plaintiff-Appellant, v. Richard PALMER, Trustee for Monarch Industries, Inc., Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

December 26, 1979.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Section, Crombie J. D. Garrett, Karl Schmeidler, Tax Div., Dept. of Justice, Washington, D. C. for plaintiff-appellant.

Friedman & Britton, Morton Kosto, Orlando, Fla., for defendant-appellee.

Before COLEMAN, Chief Judge, HILL and GARZA, Circuit Judges.

PER CURIAM:

The Internal Revenue Service (IRS) appeals from a judgment denying it lienor status in the estate of Monarch Industries, Inc. (taxpayer).1 Prior to the filing of taxpayer's petition in bankruptcy, the IRS assessed a deficiency and demanded payment. Apparently recognizing that the pre-petition assessment and demand, without more, perfected a lien in favor of the IRS, see I.R.C. § 6321; United States v. Speers...

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