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CLENDENEN v. WESTERN READY MIX CONCRETE CORP.

No. 18822.

688 P.2d 477 (1984)

Robert H. CLENDENEN, Trustee in Bankruptcy of the Estate of M-K Investment Company, a Utah corporation, Plaintiff and Respondent, v. WESTERN READY MIX CONCRETE CORPORATION, a Utah corporation, Ronald C. Van-Roosendahl, Carol Van-Roosendahl, Paul W. Nielsen, Beth Nielsen, P.S.B.D. Investment Company, Construction Systems, Inc., Doors, Inc., dba Western Overhead Door Company, United States of America, and Utah State Tax Commission, Defendants and Appellant.

Supreme Court of Utah.

August 21, 1984.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Michael L. Paup, William S. Estabrook, Kristina E. Harrigan, Washington, D.C., Brent D. Ward, Joseph W. Anderson, Kenneth L. Rothey, Salt Lake City, Paul N. Cotro-Manes, Hershel J. Saperstein, Weston L. Harris, David L. Wilkinson, Atty. Gen., Mark K. Buchi, Gary R. Thorup, Asst. Attys. Gen., for appellant.

Carl E. Kingston, Salt Lake City, for respondent.

CONDER, District Judge:

The Court is confronted with a solitary issue in this case: whether the lien of M-K Investment Company is superior to the lien of the United States of America.

If we trim the facts in this case down to those pertinent to this issue, we find that on or about May 8, 1975, M-K Investment Company (hereinafter referred to as M-K) and Western Ready Mix Concrete Corporation (hereinafter referred to as Western) executed two mortgages and an...

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