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DEP'T OF TREASURY v. CAMPBELL

Docket No. 49586.

107 Mich. App. 561 (1981)

309 N.W.2d 668

DEPARTMENT OF TREASURY v. CAMPBELL.

Michigan Court of Appeals.

Decided July 7, 1981.

Attorney(s) appearing for the Case

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and E. David Brockman and Susan A. Harris, Assistants Attorney General, for plaintiff.

Patmon & Young, P.C. (by Ulysses W. Boykin, III), for defendant.

Before: N.J. KAUFMAN, P.J., and M.J. KELLY and CYNAR, JJ.

PER CURIAM.

In this case, we are asked to determine the priority of a state sales tax lien imposed under MCL 205.63; MSA 7.534, since repealed, 1980 PA 164, and placed upon a quantity of money found in the defendant's home. The state claims that its lien takes precedence over an attorney's charging lien placed upon the money by the appellees (defendant's attorneys) to secure payment for extensive legal services provided...

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