AMERICAN INVESTMENT FINANCIAL v. U.S.

No. 2:03-CV-00844 PGC.

364 F.Supp.2d 1321 (2005)

AMERICAN INVESTMENT FINANCIAL, aka American Investment Bank, N.A., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Utah, Central Division.

April 13, 2005.


Attorney(s) appearing for the Case

Michael R. Johnson, Matthew Mikel Boley, Snell & Wilmer (UT), Salt Lake City, UT, for Plaintiff.

Anita Machhar, U.S. Department of Justice, Tax Division, Washington, DC, Jeannette F. Swent, U.S. Attorney's Office, Salt Lake City, UT, for Defendant.


MEMORANDUM DECISION GRANTING DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT AND DENYING PLAINTIFF'S MOTION FOR PARTIAL SUMMARY JUDGMENT

CASSELL, District Judge.

This priority dispute arises out of an IRS tax lien and a security interest in certain collateral held by American Investment Financial ("AIF"). Both of the IRS and AIF liens extend to payments received by a medical care provider, Nightime Pediatrics ("Nightime") for medical services provided pursuant...

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