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MATTER OF RECEIVERSHIP OF HOLLINGSWORTH

No. 84-913.

386 N.W.2d 93 (1986)

In the Matter of the RECEIVERSHIP OF Alice J. HOLLINGSWORTH, Appellant, and Dean J. Hollingsworth.

Supreme Court of Iowa.

April 16, 1986.

Attorney(s) appearing for the Case

Michael H. Johnson, Ankeny, for appellant.

Richard C. Turner, U.S. Atty., and Robert C. Dopf, Asst. U.S. Atty., for appellee U.S.

Considered by REYNOLDSON, C.J., and UHLENHOPP, McGIVERIN, CARTER, and WOLLE, JJ.

UHLENHOPP, Justice.

This appeal involves the priority of the United States government provided by section 3713 of title 31, United States Code (1982).

In 1981 the marriage of Dean L. and Alice J. Hollingsworth was dissolved. The two individuals had considerable property and debt, including unpaid income taxes. In connection with the dissolution, they sought and obtained a judicial receivership for conversion of all...

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