IN RE CONSTRUCTION ALTERNATIVES, INC.

No. 92-3961.

2 F.3d 670 (1993)

In re CONSTRUCTION ALTERNATIVES, INC., Debtor. INDIANA LUMBERMENS MUTUAL INSURANCE COMPANY, INC., Plaintiff-Appellant, v. CONSTRUCTION ALTERNATIVES, INC.; United States of America, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided August 10, 1993.

Rehearing and Suggestion for Rehearing Denied September 17, 1993.


Attorney(s) appearing for the Case

David C. Olson (briefed), Vincent E. Mauer, Mark H. Klusmeier (argued), Frost & Jacobs, Cincinnati, OH, for Indiana Lumbermens Mut. Ins. Co.

Gregory R. Wilson (argued and briefed), Cincinnati, OH, for Construction Alternatives, Inc.

Tamara S. Heckman, U.S. Dept. of Justice, Tax Div., Gary R. Allen, Acting Chief (briefed), William S. Estabrook, Robert L. Baker (argued), U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, DC, Terry Serena, Cincinnati, OH, for U.S.

Before: KEITH and JONES, Circuit Judges, and BROWN, Senior Circuit Judge.


Rehearing and Suggestion for Rehearing En Banc Denied September 17, 1993.

BAILEY BROWN, Senior Circuit Judge.

Appellant Indiana Lumbermens Mutual Insurance Company ("Lumbermens") appeals the judgment of the district court affirming the decision of the bankruptcy court. Lumbermens contends that the bankruptcy court and district court erred in concluding that the Internal Revenue Service ("IRS") had a lien and that this lien gave it priority to the proceeds...

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