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S & S GASKET CO., INC. v. UNITED STATES

No. 79-1121.

635 F.2d 568 (1980)

S & S GASKET COMPANY, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided December 11, 1980.

Attorney(s) appearing for the Case

Michael J. Philbin and William Ritchie Pigue, Glasgow, Adams, Taylor & Philbin, Nashville, Tenn., for plaintiff-appellant.

Hal D. Hardin, U. S. Atty., Nashville, Tenn., M. Carr Ferguson, Gilbert Andrews, Joe Vaulx Crockett, Crombie J. D. Garrett, Joan I. Oppenheimer, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before MERRITT and JONES, Circuit Judges, and GIBSON, District Judge.

PER CURIAM.

S & S Gasket Company (S & S) appeals from a judgment holding that a United States tax lien had priority over its judgment lien against the taxpayer's funds in the possession of the Clerk and Master of the Chancery Court of Maury County, Tennessee. We reverse.

I.

On May 13, 1975, S & S filed an action against Wilhite Buildings, Inc. in the Circuit Court of Colbert County, Alabama. It received a judgment in its favor for $15...

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