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SHAWNEE STATE BANK v. U.S.

No. 83-1351.

735 F.2d 308 (1984)

The SHAWNEE STATE BANK, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided May 29, 1984.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, Stanley S. Shaw, Jr., Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellant.

Don A. Peterson, Brenner, Lockwood & Peterson, Kansas City, Mo., Lewis A. Heaven, Jr., Bennett & Heaven, Shawnee, Kan., for appellee.

Before ROSS, ARNOLD and BOWMAN, Circuit Judges.

PER CURIAM.

The United States appeals from a judgment of the District Court granting priority to a lien of the Shawnee State Bank (Shawnee Bank) over federal tax liens. In dispute is the right to an amount representing certain accounts receivable acquired by the common debtor of both lienholders more than forty-five days after the filing of notice of the federal tax liens. The United States contends that the District Court incorrectly applied provisions of the Internal...

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