No. 88-1809.

896 F.2d 152 (1990)

TEXAS COMMERCE BANK-FORT WORTH, N.A., Plaintiff-Appellee/Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant/Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

March 16, 1990.

Attorney(s) appearing for the Case

Marvin Collins, U.S. Atty., Fort Worth, Tex., Steven W. Parks, Gary R. Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, William S. Estabrook, Asst. Atty. Gen., Washington, D.C., for defendant-appellant/cross-appellee.

Thomas Nezworski, George Haratsis, McDonald, Sanders, Ginsburg, Newkirk, Gibson & Day, Fort Worth, Tex., for plaintiff-appellee/cross-appellant.

Before GOLDBERG, POLITZ, and JONES, Circuit Judges.

EDITH H. JONES, Circuit Judge:

The United States and Texas Commerce Bank, Fort Worth ("TCB") cross-appeal from the district court's summary judgment resolving the parties' conflicting interests in funds held by TCB for the benefit of C.I. Construction Inc. ("CIC"). The district court found that the IRS held a superior lien over CIC's $40,233.91 bank account ("account"), while TCB possessed a prior interest in the $83,907.00 check ("check") made payable jointly to...

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