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WOODS v. SIMPSON

Nos. 93-6478, 93-6590.

46 F.3d 21 (1995)

Rebecca S. WOODS, Individually and as Administratrix of the Estate of Mary Ruth Simpson, Plaintiff-Appellee, v. David SIMPSON; Jimmi Simpson Jones; United States Department of Treasury, Internal Revenue Service (93-6478); Commonwealth of Kentucky, Revenue Cabinet (93-6590), Defendants-Appellees, The Commonwealth of Kentucky Revenue Cabinet (93-6478); United States Department of Treasury, Internal Revenue Service (93-6590), Defendants-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided February 8, 1995.

Attorney(s) appearing for the Case

David J. Kellerman, Middleton & Reutlinger, Louisville, KY, for plaintiff.

R. Thomas Blackburn, Jr. (argued and briefed); Michael F. Spalding, Asst. U.S. Atty., Office of the U.S. Atty., Louisville, KY, David C. Hickman, U.S. Dept. of Justice, Tax Div.; Joan I. Oppenheimer (argued), John A. Dudeck, Bruce R. Ellisen, Gary R. Allen, Acting Chief (briefed), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, and Donald S. Guier and Arnold C. Jones (argued and briefed), Revenue Cabinet, Enforcement Legal Section, Frankfort, KY, for defendants.

Before: RYAN and BATCHELDER, Circuit Judges; and EDGAR, District Judge.

EDGAR, District Judge.

In this interpleader action the United States of America and the Commonwealth of Kentucky appeal the decision of the district court on cross motions for summary judgment establishing the priority of competing federal and state tax liens, and state court judgments for child support. The district court determined that the child support judgments are to be paid from the interpleaded funds prior to satisfaction...

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