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LAW OFFICES OF JONATHAN A. STEIN v. CADLE CO.

No. 99-56751.

250 F.3d 716 (2001)

LAW OFFICES OF JONATHAN A. STEIN, Plaintiff, v. CADLE COMPANY; Bruce Wilbanks; Fuerte Corporation, dba Quicksilver Aircraft; Ronald J. Mandell, Defendants, and UNITED STATES of America, Defendant-Appellee, v. Randall Welty, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed May 10, 2001.

Attorney(s) appearing for the Case

Walter Tribbey, La Verne, California, for the defendant-appellant.

Thomas J. Clark, United States Department of Justice, Tax Division, Washington, D.C.; Rachel I. Wollitzer, United States Department of Justice, Tax Division, Washington, D.C., for the plaintiff-appellee.

Before: HARRY PREGERSON, FERDINAND F. FERNANDEZ, and SUSAN P. GRABER, Circuit Judges.

Argued and Submitted April 17, 2001, Pasadena, California

OPINION

FERNANDEZ, Circuit Judge:

The district court determined that the Federal Priority Statute, 31 U.S.C. § 3713,1 gave the United States the right to be paid first from a fund of its judgment debtor, Quicksilver Enterprises, Inc. That determination resulted in precluding Randall Welty, who was also a judgment...

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