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LITTON INDUS. AUTOMATION SYSTEMS v. NATIONWIDE POWER

No. 95-2725.

106 F.3d 366 (1997)

LITTON INDUSTRIAL AUTOMATION SYSTEMS, INC., Plaintiff, v. NATIONWIDE POWER CORPORATION; Fitzgerald, Peters, Dakmak & Miller, P.C., Defendants-Cross-Defendants, United States of America, Defendant-Cross-Defendant-Appellee, Magna Card, Inc., d.b.a. Highlander International Corp.; John F. Roscow, III, Defendants-Cross-Defendants-Appellants, Brooks Satellite, f.k.a. Nationwide Power Corporation, Defendant-Cross-Defendant.

United States Court of Appeals, Eleventh Circuit.

February 24, 1997.

Attorney(s) appearing for the Case

John F. Roscoe, III, Steven M. Chamberlain, Scruggs & Carmichael, P.A., Gainesville, FL, for appellants.

Gary R. Allen, Murray S. Horwitz, Tax Division, Dept. of Justice, Paula K. Speck, Loretta C. Argrett, William S. Estabrook, Dept. of Justice, Washington, DC, for appellee.

Before BIRCH, Circuit Judge, KRAVITCH, Senior Circuit Judge, and SCHWARZER, Senior District Judge.

BIRCH, Circuit Judge:

The issue in this appeal is whether an unperfected security interest in interpleaded funds is entitled to priority over a competing federal tax lien. The district court held that the federal tax lien is entitled to priority. We affirm.

I. BACKGROUND

The facts in this appeal are essentially undisputed. Plaintiff Litton Industrial Automation Systems, Inc. ("Litton") filed this interpleader action in the United States District...

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