NESBITT v. UNITED STATES

No. 78-2111.

622 F.2d 433 (1980)

Marie D. NESBITT, Plaintiff-Appellant, v. UNITED STATES of America; Safeco Title Insurance Company, a California Corporation; the City and County of San Francisco; L. T. Goldmeyer dba Union Credit Company; and the Franchise Tax Board, an agency of the State of California, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

June 26, 1980.


Attorney(s) appearing for the Case

Franklin J. Flocks, Palo Alto, Cal., for plaintiff-appellant.

Joan I. Oppenheimer, Washington, D.C., for defendants-appellees.

Before SNEED and POOLE, Circuit Judges, and PFAELZER, District Judge.


Appellant appeals from a summary judgment of the district court granting priority to the United States' tax lien claims over the judgment lien claim of the appellant. Both appellant and appellee agree that but for the provisions of Revised Statutes § 3466, 31 U.S.C. § 191, appellant would be entitled to priority. The district court held that section 3466 was applicable, with the consequence that the United States was entitled to priority, and that the appellant...

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