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McALLEN STATE BANK v. SAENZ

Civ. A. No. B-79-180.

561 F.Supp. 636 (1982)

McALLEN STATE BANK, a Corporation, v. Jose A. SAENZ, Jr., United States of America, Texas Employment Commission, Simon Diaz d/b/a Texas Tool Co., and Jesse Garcia.

United States District Court, S.D. Texas, Brownsville Division.

August 24, 1982.

Attorney(s) appearing for the Case

M. Lloyd Seljos, Judin & Barron, McAllen, Tex., for plaintiff McAllen State Bank.

H. Hollis Rankin, III, Rankin & Kern, Inc., McAllen, Tex., for Simon Diaz d/b/a Texas Tool Co.

Bill Kimbrough, Asst. Atty. Gen., State of Tex., Austin, Tex., for Texas Employment Comn.

R.W. Rodrigues, Asst. U.S. Atty., Houston, Tex., for U.S.

MEMORANDUM AND ORDER

VELA, District Judge.

This case involves the determination of the relative priority of various state and federal tax and judgment liens to the proceeds of a mortgage foreclosure sale of the property to which the liens attach. Plaintiff McAllen State Bank originally brought this action for judicial foreclosure in the District Court of Hidalgo County, Texas. It was subsequently removed to this Court upon petition by defendant United States...

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