MATTER OF HARTMAN BROS. CONST. CORP.

No. 85-2560.

835 F.2d 1215 (1987)

In the Matter of HARTMAN BROS. CONSTRUCTION CORPORATION, Bankrupt. STATE OF INDIANA, INDIANA DEPARTMENT OF REVENUE, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Seventh Circuit.

Decided December 28, 1987.


Attorney(s) appearing for the Case

Martha B. Brissette, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellant.

Donna S. Nichols, Deputy Atty. Gen., Indianapolis, Ind., for appellee.

Before WOOD and POSNER, Circuit Judges, and FAIRCHILD, Senior Circuit Judge.


FAIRCHILD, Senior Circuit Judge.

This appeal involves competition for priority between federal and state statutory tax liens on personal property of a bankrupt. The United States has a lien arising from an assessment of tax on December 8, 1975.1 Indiana once had, and claims to continue to have, a series of liens arising from tax warrants issued and docketed in Shelby County, Indiana on dates...

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