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MONICA FUEL, INC. v. I.R.S.

No. 94-5406.

56 F.3d 508 (1995)

MONICA FUEL, INC. Appellee, v. INTERNAL REVENUE SERVICE, Department of Treasury, United States of America; State of New Jersey, Department of Treasury, Division of Taxation. Division of Taxation, Department of the Treasury, State of New Jersey, Appellant.

United States Court of Appeals, Third Circuit.

Decided June 2, 1995.

Attorney(s) appearing for the Case

Martin L. Wheelwright, Kevin M. Schatz (argued), Office of Atty. Gen. of N.J., Trenton, NJ, for appellant.

David A. Kasen, Kasen, Kasen & Braverman, Cherry Hill, NJ, for appellee, Monica Fuel, Inc.

Gary R. Allen, William S. Estabrook, David A. Shuster (argued), Pamela C. Berry, U.S. Dept. of Justice, Tax Div., Washington, DC, for appellee, I.R.S., Dept. of Treasury, U.S.

Before: SLOVITER, Chief Judge, LEWIS and WEIS, Circuit Judges.

OPINION OF THE COURT

LEWIS, Circuit Judge.

This case presents a single issue of law: the relative priority of Internal Revenue Service ("IRS") liens, which arise upon assessment under 26 U.S.C. §§ 6321 and 6322,1 versus New Jersey motor fuels tax liens, which arise under New Jersey's State Tax Uniform Procedure Law. At summary judgment, the United States District Court for the...

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