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BIGHEART PIPELINE CORP. v. U.S. (I.R.S.)

No. 84-2598.

835 F.2d 766 (1987)

BIGHEART PIPELINE CORPORATION, an Oklahoma corporation, Plaintiff, v. The UNITED STATES of America (INTERNAL REVENUE SERVICE), Defendant-Appellee, and Core Energy, Inc., Defendant-Appellant, and Homestead Oil Company, Inc.; HIS Industries, Inc.; Duncan Petroleum; Delores Brightwell; Herman Wilson; and Charles Duggar, Defendants.

United States Court of Appeals, Tenth Circuit.

December 22, 1987.

Attorney(s) appearing for the Case

Robert T. Mowrey, of Locke, Purnell, Boren, Laney & Neely, Dallas, Tex. (Lisa B. Graivier and John V. Schrier, of Locke, Purnell, Boren, Laney & Neely, Dallas, Tex., and Andrew R. Turner and Tony M. Davis, of Conner & Winters, Tulsa, Okl., with him, on the brief), for defendant-appellant Core Energy, Inc.

Richard J. Driscoll, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., Michael L. Paup and William S. Estabrook, Tax Div., Dept. of Justice, Washington, D.C., and Layn R. Phillips, U.S. Atty., Tulsa, Okl., of counsel, with him on the brief), for defendant-appellee U.S.

Before McKAY, SEYMOUR and BALDOCK, Circuit Judges.

SEYMOUR, Circuit Judge.

Bigheart Pipeline Corporation instituted this interpleader action to determine who was entitled to the money Bigheart owed for the oil it purchased from Core Energy, Inc. The United States claimed a prior interest in the proceeds arising from a federal tax lien it held against the Homestead Oil Company, Inc.. This lien had attached to an undeveloped oil and gas lease that Homestead sold to Core Energy. The issue is whether the federal tax lien...

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