NLT COMPUTER SERVICES v. CAPITAL COMPUTER SYSTEMS

Nos. 83-5156, 83-5157.

755 F.2d 1253 (1985)

NLT COMPUTER SERVICES CORPORATION, Plaintiff-Appellee, v. CAPITAL COMPUTER SYSTEMS, INC., et al., Defendants-Appellees, Gallo Sales Company, Inc. (83-5156); Richard Distributing Company (83-5157), Defendants-Appellants, United States of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided March 4, 1985.


Attorney(s) appearing for the Case

Barrett B. Sutton, Jr. (argued), White & Reasor, David N. Shearon, Nashville, Tenn., for defendant-appellant in No. 83-5157.

Thomas B. Cresswell, Jr. (argued), Boult, Cummings, Conners & Berry, Nashville, Tenn., for defendant-appellant in No. 83-5156.

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Dept. of Justice, Michael L. Paup, Joan Oppenheimer, Bob Rice, Civ. Div., Tax Section, Internal Revenue, Washington, D.C., Joe B. Brown, U.S. Atty., Don L. Smith (argued), Nashville, Tenn., for defendant-appellee in both cases.

Before LIVELY, Chief Judge, ENGEL, Circuit Judge, and SWYGERT, Senior Circuit Judge.


ENGEL, Circuit Judge.

The substantive issue in these appeals is whether the government's rights as a recorded tax lienholder continued to be covered by the provisions of the federal insolvency statute, 31 U.S.C. § 3713, after involuntary bankruptcy proceedings were filed against the insolvent taxpayer, or whether after the bankruptcy filing, those rights were governed by the priorities established in the Bankruptcy...

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