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McDERMOTT v. ZIONS FIRST NAT. BANK N.A.

No. 90-4023.

945 F.2d 1475 (1991)

Bruce J. McDERMOTT and Betty McDermott, Plaintiffs, v. ZIONS FIRST NATIONAL BANK, N.A., Defendant-Appellee, United States of America, By and Through Internal Revenue Service, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

October 2, 1991.

Attorney(s) appearing for the Case

William S. Estabrook, Atty., Tax Div., Dept. of Justice, Washington D.C. (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and James H. Love, Attys., Tax Div., Dept. of Justice, Washington, D.C., with him on the brief, Dee V. Benson, U.S. Atty., Salt Lake City, Utah, of counsel), for defendant-appellant.

T. Richard Davis of Callister, Duncan & Nebeker, Salt Lake City, Utah, for defendant-appellee.

Before TACHA and SETH, Circuit Judges, and BRATTON, Senior District Judge.

BRATTON, Senior District Judge.

Plaintiffs, Bruce and Betty McDermott, brought this interpleader action to determine priority in the proceeds of a sale of real property. Zions First National Bank (Zions) claims a lien arising out of a judgment by a Utah state court against the McDermotts. The competing lien of the United States is a federal tax lien claimed by the Internal Revenue Service on behalf of the United States (IRS). Both parties moved for summary judgment...

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