Rehearing and Rehearing En Banc Denied September 21, 1983.
COFFEY, Circuit Judge.
This appeal involves a determination of the respective priority between a federal tax lien on a taxpayer's accounts receivable and a private individual's security interest in the same accounts receivable. The district court granted summary judgment in favor of the government finding that the federal tax lien was entitled to priority in all of the taxpayer's accounts receivable...
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