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IN RE PRIEST

Nos. 82-5321, 82-5392.

712 F.2d 1326 (1983)

In re Albert PRIEST, Jr., Debtor, Albert PRIEST, Jr., Plaintiff, v. PROGRESSIVE SAVINGS & LOAN ASSOCIATION, a corporation; Trusten E. Apperson and Janet J. Apperson, husband and wife; West Whittier Paint Co.; Western Medical Commercial Exchange, Inc., a corporation, State of California, State Board of Equalization; Guadalupe Priest, wife of plaintiff herein; Curtis B. Danning, interim trustee, Defendants. Internal Revenue Service, United States of America, Defendant-Appellant, State of California, Employment Development Department, Defendant-Appellee. PROFESSIONAL ESCROW SERVICES, a California corporation, Plaintiff, v. Esther B. MENDELSOHN, Robert Muchinikoff, Anita R. Muchnikoff, Robert Muchnikoff and Anita Muchnikoff dba Bob's Luncheonette and Does 1 through 10, inclusive, Defendants. State of California, Employment Development Department, Defendant-Appellee, Internal Revenue Service, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided August 10, 1983.

Attorney(s) appearing for the Case

Gayle P. Miller, Atty., Dept. of Justice, Washington, D.C., for defendant-appellant.

Diane M. Spencer, Deputy Atty. Gen., Los Angeles, Cal., for defendant-appellee.

Before CHAMBERS, HUG and CANBY, Circuit Judges.

CHAMBERS, Circuit Judge:

These cases present a single issue of law — that of the relative priority of Internal Revenue Service liens, which arise upon assessment under 26 U.S.C. § 6322, and California unemployment tax liens, which are said to arise when the delinquent tax return is filed, under Section 1703 of the California Unemployment Insurance Code. In each case, the California taxpayer filed the State tax return after the date it was due. Thereafter...

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