U.S. v. TIPTON

No. 89-1069.

898 F.2d 770 (1990)

UNITED STATES of America, Plaintiff-Appellant, v. John TIPTON; Exec. Director of Revenue; State of Colorado, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

March 12, 1990.


Attorney(s) appearing for the Case

John J. McCarthy, Atty., Tax Div., Dept. of Justice (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, David English Carmack, Attys., Tax Div., Dept. of Justice with him on the brief), Washington, D.C., for plaintiff-appellant.

Bradley J. Holmes, Asst. Atty. Gen., State of Colo. (Duane Woodard, Atty. Gen., Charles B. Howe, Deputy Atty. Gen., Richard H. Forman, Sol. Gen., State of Colo., with him on the brief), Denver, Colo., for defendants-appellees.

Before LOGAN and MOORE, Circuit Judges, and THOMPSON, Chief Judge.


PER CURIAM.

Plaintiff, United States of America, on behalf of the Small Business Administration (SBA), appeals from a judgment entered by the district court in favor of defendants, the State of Colorado and its executive director of revenue, in this action brought by SBA for a declaratory judgment and injunctive relief to determine and enforce the priority of certain perfected security interests held by SBA as against later-arising sales, excise and withholding tax...

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