PEARLSTEIN v. U.S. SMALL BUSINESS ADMIN.

No. 82-1789.

719 F.2d 1169 (1983)

Paul D. PEARLSTEIN, Trustee for Sardis, Inc. v. U.S. SMALL BUSINESS ADMINISTRATION. Appeal of DISTRICT OF COLUMBIA GOVERNMENT.

United States Court of Appeals, District of Columbia Circuit.

Decided October 14, 1983.


Attorney(s) appearing for the Case

Richard B. Nettler, Asst. Corp. Counsel, Washington, D.C., with whom Judith W. Rogers, Corp. Counsel, Washington, D.C., and Charles L. Reischel, Deputy Corp. Counsel, Washington, D.C., were on the brief, for appellant. Richard L. Aguglia, Asst. Corp. Counsel, Washington, D.C., also entered an appearance for appellant.

A. Patricia Frohman, Asst. U.S. Atty., Washington, D.C., with whom Stanley S. Harris, U.S. Atty., Royce C. Lamberth and R. Craig Lawrence, Asst. U.S. Attys., Washington, D.C., were on the brief, for appellee.

Before WALD and SCALIA, Circuit Judges, and FRIEDMAN, Circuit Judge, United States Court of Appeals for the Federal Circuit.


Opinion for the Court filed by Circuit Judge FRIEDMAN.

FRIEDMAN, Circuit Judge:

This is an appeal from an order of the United States District Court for the District of Columbia, 27 B.R. 153, giving a perfected lien held by the Small Business Administration (SBA) priority in bankruptcy over a later-perfected lien for unpaid sales taxes of the District of Columbia (District). We reverse.

I.

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