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U.S. v. CACHE VALLEY BANK

No. 86-2432.

866 F.2d 1242 (1989)

UNITED STATES of America, Plaintiff-Appellant, v. CACHE VALLEY BANK; Intermountain Region Concrete Construction Co., Inc., Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

January 27, 1989.

Attorney(s) appearing for the Case

Robert L. Baker, Atty., Tax Div. (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, Attys., Tax Div., Dept. of Justice, Washington, D.C., and Brent D. Ward, U.S. Atty., for the District of Utah, of counsel, with him on the brief), for plaintiff-appellant.

N. George Daines, of Daines & Kane, Logan, Utah, for defendant-appellee Cache Valley Bank.

Before ANDERSON, TACHA, and BRORBY, Circuit Judges.

PER CURIAM.

The issue presented in this appeal is whether a federal tax lien will defeat a bank's right of setoff irrespective of the timing of the filing of an administrative levy.

We begin with the factual background taken from the district court's opinion in United States v. Intermountain Region Concrete Co., 636 F.Supp. 280, 281-82 (D.Utah 1986):

The facts are undisputed. The defendant Intermountain...

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