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WASTE MANAGEMENT OF MISSOURI, INC. v. EVERT

Nos. 98-3395, 98-3664.

188 F.3d 1002 (1999)

WASTE MANAGEMENT OF MISSOURI, INC., Interpleader Plaintiff, v. Donna S. EVERT, Defendant-Appellant, United States of America, Defendant-Appellee, William D. Nichols, Intervenor-Appellant. Donna S. Evert, Plaintiff-Appellant, v. United States of America, Defendant-Appellee,

United States Court of Appeals, Eighth Circuit.

Decided August 27, 1999.

Attorney(s) appearing for the Case

Alan J. Agathan, Clayton, MO, argued, for Defendant-Appellant.

Karen D. Utiger, Department of Justice, Washington, DC, argued (William S. Estabrook, on the brief), for Defendant-Appellee.

Before LOKEN and MORRIS SHEPPARD ARNOLD, Circuit Judges, and WATERS, District Judge.

LOKEN, Circuit Judge.

Waste Management of Missouri, Inc. ("Waste Management"), was contractually indebted to taxpayer E. Scott Evert ("Taxpayer"), a resident of Broward County, Florida. On April 20, 1995, the United States filed a notice of federal tax lien against all of Taxpayer's property in the "official records book" of the Broward County Commissioners. Taxpayer's judgment creditors Donna S. Evert and William D. Nichols perfected their judgment liens against...

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