IN RE HAAS

No. 93-6381.

31 F.3d 1081 (1994)

In re Bernice Elizabeth HAAS; Thomas Milton Haas, Debtors. Thomas Milton HAAS; Bernice Elizabeth Haas, Plaintiffs-Appellees, v. INTERNAL REVENUE SERVICE, Defendant-Appellant, United States Small Business Administration, Defendant, Secor Bank, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

September 13, 1994.


Attorney(s) appearing for the Case

Gary R. Allen, Linda E. Mosakowski, Michael L. Paup, Edward T. Perelmuter, David English Carmack, Tax Div., Dept. of Justice, Washington, DC, for appellant.

Lawrence B. Voit, Silver & Voit, Mobile, AL, for B.E. & T.M. Haas.

Thomas P. Ollinger, Jr., Fernandez, Ollinger & Combs, Mobile, AL, for Secor Bank.

Before ANDERSON and BIRCH, Circuit Judges, and ATKINS, Senior District Judge.


ANDERSON, Circuit Judge:

I. INTRODUCTION

At issue in this case are the relative priorities to be accorded a reinstated mortgage lien and a competing federal tax lien where the federal tax lien arose prior to the reinstatement of the mortgage lien. The bankruptcy court, applying Alabama law, held that the reinstated mortgage lien had priority over the federal tax lien. The district court, following the reasoning of the bankruptcy court, affirmed. For the...

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