DECISION GRANTING DISTRICT OF COLUMBIA'S MOTION FOR SUMMARY JUDGMENT
S. MARTIN TEEL, Jr., Bankruptcy Judge.
This is a dispute between the District of Columbia and the Internal Revenue Service ("IRS") regarding which of those two entities' tax liens take priority to funds held by the debtor for distribution in accordance with nonbankruptcy law. In claiming priority for its sales tax liens, the District relies upon a congressional enactment now embodied...
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