BRADBURY v. KAISER

Docket No. B056734.

3 Cal.App.4th 1257 (1992)

5 Cal. Rptr.2d 325

MICHAEL D. BRADBURY, as District Attorney, etc., Plaintiff, v. JACK D. KAISER et al., Defendants and Respondents; FRANCHISE TAX BOARD, Defendant and Appellant.

Court of Appeals of California, Second District, Division Six.

February 25, 1992.


Attorney(s) appearing for the Case

COUNSEL

Daniel E. Lungren, Attorney General, Edmond B. Mamer and Marla K. Markman, Deputy Attorneys General, for Defendant and Appellant.

Peter J. Celeste for Defendants and Respondents.


OPINION

GILBERT, J.

We hold that a withholding order served pursuant to Revenue and Taxation Code1 section 18817 is not subject to Government Code section 7170, subdivision (c)(2) which establishes priorities between state tax liens and other perfected liens on personal property. We reverse.

FACTS

The subject matter of the dispute is a cashier's check in the amount of $15,000 made payable...

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