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DISTRICT OF COLUMBIA v. THOMAS FUNDING

No. 89-744.

593 A.2d 1030 (1991)

DISTRICT OF COLUMBIA, Appellant, v. THOMAS FUNDING CORPORATION, Appellee.

District of Columbia Court of Appeals.

Decided June 27, 1991.

Attorney(s) appearing for the Case

Martin B. White, Asst. Corp. Counsel, with whom Herbert O. Reid, Sr., Corp. Counsel at the time the brief was filed, and Charles L. Reischel, Deputy Corp. Counsel, were on the brief, Washington, D.C., for appellant.

Lee E. Landau, with whom Irwin S. Landau was on the brief, Rockville, Md., for appellee.

Shirley D. Peterson, Asst. Atty. Gen., and Gary R. Allen, William S. Estabrook, and Howard M. Soloman, Dept. of Justice, and Jay B. Stephens, U.S. Atty., were on the brief, Washington, D.C., for amicus curiae, the U.S.

Before WAGNER, Associate Judge, NEWMAN, Senior Judge, and BELSON, Associate Judge, Retired.

BELSON, Associate Judge, Retired:

This is an appeal from the trial court's ruling that the assignee of an account had an interest in the account that took priority over an Internal Revenue Service lien on the account. We hold that the financing statement filed by the assignee was insufficient to perfect its security interest because it did not correctly set forth the name of the assignor taxpayer. Therefore, we reverse.

I.

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