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TONY THORNTON AUCTION SERVICE v. UNITED STATES

No. 85-1457.

791 F.2d 635 (1986)

TONY THORNTON AUCTION SERVICE, INC., v. UNITED STATES of America, Appellee, Edward Westerman, d/b/a Westerman Enterprises; Gene Hunt, d/b/a H & M Oil Co.; Crawford Oil Company, Inc., Appellant. Lester E. Cox Medical Center, Inc.; Missouri Division of Employment Security and Joe W. Davis and Mary Ann Davis, d/b/a Joe Davis Family Restaurant.

United States Court of Appeals, Eighth Circuit.

Decided May 21, 1986.

Attorney(s) appearing for the Case

Kerry D. Douglas, Bolivar, Mo., for appellant.

Richard Driscoll, Dept. of Justice, Washington, D.C., for appellee.

Before McMILLIAN and JOHN R. GIBSON, Circuit Judges, and MURPHY, District Judge.

McMILLIAN, Circuit Judge.

Crawford Oil Co. appeals from a final judgment entered in the District Court1 for the Western District of Missouri finding that appellant would take nothing from an interpleaded fund. Tony Thornton Auction Service, Inc. v. United States, No. 83-3239-CV-S-4 (W.D.Mo. Feb. 7, 1985) (order). For reversal appellant argues that the district court erred in holding (1) federal tax liens for unpaid federal employment...

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