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21 WEST LANCASTER CORP. v. MAIN LINE RESTAURANT, INC.

No. 85-1554.

790 F.2d 354 (1986)

21 WEST LANCASTER CORP. v. MAIN LINE RESTAURANT, INC., Plaginos, William, Plaginos, Maria, the United States of America Internal Revenue Service, and Commonwealth of Pennsylvania Department of Revenue. Appeal of The UNITED STATES of America (being the same as the named defendant United States Internal Revenue Service).

United States Court of Appeals, Third Circuit.

Decided May 12, 1986.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, Lisa A. Prager (argued), attorneys, Tax Div., Dept. of Justice, Washington, D.C., Edward S.G. Dennis, Jr., U.S. Atty. of counsel, Philadelphia, Pa., for appellants.

Michael H. Kaliner, Davis S. Fishbone (argued), Ciardi, Fishbone & DiDonato, Philadelphia, Pa., for appellees.

Before ADAMS, GIBBONS and WEIS, Circuit Judges

OPINION OF THE COURT

ADAMS, Circuit Judge.

This appeal arises out of conflicting claims to a liquor license. A restaurant operator borrowed money and gave the lender a security interest in the restaurant equipment and its liquor license. Subsequently, the Internal Revenue Service (IRS) filed a lien on the license to recover taxes owed by the restaurant operator. The district court, 614 F.Supp. 202, held that the prior...

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