EGGLESTON v. STATE OF COLO.

Nos. 86-2151, 86-2192.

873 F.2d 242 (1989)

Peter M. EGGLESTON, Plaintiff, v. The STATE OF COLORADO, et al., Defendants-Cross-Appellees/Cross-Appellants. UNITED STATES of America, Plaintiff-Appellant/Cross-Appellee, v. $1,508,440.00 IN UNITED STATES CURRENCY, Defendant. UNITED STATES of America, Plaintiff, v. TWELVE GOLD BARS, Defendants.

United States Court of Appeals, Tenth Circuit.

April 21, 1989.


Attorney(s) appearing for the Case

F. Joseph Mackey, III, Asst. U.S. Atty. (Robert N. Miller, U.S. Atty., D. Colo., with him on the briefs), Mountain States Drug Task Force, for plaintiff-appellant.

Larry A. Williams, First Asst. Atty. Gen. (Duane Woodard, Atty. Gen., Charles B. Howe, Deputy Atty. Gen., and Richard H. Forman, Sol. Gen., with him on the briefs), Gen. Legal Services Section, Colorado Dept. of Revenue, for defendants-appellees.

Before TACHA and SETH, Circuit Judges, and SAFFELS, District Judge.


TACHA, Circuit Judge.

This appeal arises from a dispute between state and federal agencies over property seized by law enforcement officials as proceeds of illegal drug trafficking. The federal Drug Enforcement Administration (DEA), the Internal Revenue Service (IRS), the Colorado Department of Revenue, and several other parties each claimed an interest in the property. The district court held that the Colorado Department of Revenue's lien for income taxes had priority...

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