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SOUTHERN ROCK, INC. v. B & B AUTO SUPPLY

No. 82-2284.

711 F.2d 683 (1983)

SOUTHERN ROCK, INC. and Key Constructors, Inc., a Joint Venture, Plaintiff, v. B & B AUTO SUPPLY, Sand Pit and Trucking Co., Inc., et al., Defendants, RELIANCE INSURANCE CO., Defendant-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

August 11, 1983.

Attorney(s) appearing for the Case

Bernard L. Balkin, Kansas City, Mo., for plaintiff.

Glenn L. Archer, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Michael L. Paup, Chief Appellate Section, Wynette J. Hewett, David I. Pincus, Washington, D.C., for defendants.

Before GEE, REAVLEY and HIGGINBOTHAM, Circuit Judges.

PATRICK E. HIGGINBOTHAM, Circuit Judge:

This appeal from a judgment entered in a statutory interpleader action after decision upon stipulated facts presents two questions: (1) whether the service of a notice of levy on accounts receivable pursuant to I.R.C. § 6331 entitles the government to priority over a later perfected security interest; (2) whether the recording of a tax lien pursuant to I.R.C. § 6323(f) entitles...

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