PARK CITY LEASING, INC. v. V.I.P. MOBILE PHONE CENTERS, INC.

Civ. No. 90-3948.

763 F.Supp. 140 (1991)

PARK CITY LEASING, INC. v. V.I.P. MOBILE PHONE CENTERS, INC., et al.

United States District Court, E.D. Pennsylvania.

May 8, 1991.


Attorney(s) appearing for the Case

J. Raymond Munholland, Jenkintown, Pa., for Park City Leasing, Inc.

Robert B. Shoemaker, Jr., Rambo and Mair, Philadelphia, Pa., for V.I.P. Mobile Phone Centers, Inc.

Kathryn J. Brown, U.S. Dept. of Justice, Trial Atty., Tax Div., Washington, D.C., for U.S.

Michael Fallon Brown, Jerry H. Seidler, Drinker Biddle & Reath, Philadelphia, Pa., for Metrophone, Inc.


MEMORANDUM

LOUIS H. POLLAK, District Judge.

This case arises out of a dispute regarding the relative priority of two competing lien creditors in assets belonging to a single debtor. The creditors — plaintiff Park City Leasing and defendant Internal Revenue Service — have stipulated to the facts and have submitted competing cross-motions for summary judgment.

I. FACTS

Park City Leasing ("Park City") leased mobile telephones...

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