COM. OF KY. FOR UNITED PACIFIC INS. v. LAUREL CTY.

No. 87-6350.

869 F.2d 985 (1989)

COMMONWEALTH OF KENTUCKY, for the Benefit of UNITED PACIFIC INSURANCE COMPANY; and United Pacific Insurance Company, Plaintiffs-Appellants, v. LAUREL COUNTY, Laurel County Fiscal Court and Laurel County Board of Education, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided March 15, 1989.


Attorney(s) appearing for the Case

Bernard L. Balkin, Keith Witten (argued), Sandler, Balkin, Hellman & Weinstein, P.C., Kansas, City, Mo., Thomas E. Meng, Stites & Harbison, Lexington, Ky., for plaintiffs-appellants.

Thomas H. Glover (lead) (argued), Hay, Moss & Lynn, Lexington, Ky., Elmer Cunnagin, Larry G. Bryson, Bledsoe & Bryson, London, Ky., for defendants-appellees.

Gary R. Allen, William S. Estabrook, John Dudeck, Jr. (argued), Tax Div., Dept. of Justice, Washington, D.C., amicus curiae, for U.S.

Before WELLFORD, Circuit Judge, and PECK, and LIVELY, Senior Circuit Judges.


WELLFORD, Circuit Judge.

We unfortunately have before this court a repeat performance of an old controversy relating to the effect of a tax levy in the absence of the document itself and the question of burden of proof of a party or parties who claim priority over the government under the singular facts of this case. We have set out the underlying circumstances in a prior opinion reported at 805 F.2d 628 (1986), and will therefore...

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