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IN RE ESTATE OF DAVIS

No. 2009-CA-01739-SCT.

45 So.3d 274 (2010)

In re The ESTATE OF Randall Scott DAVIS Deceased: Robin E. Davis, Administratrix and United States of America v. Mississippi State Tax Commission.

Supreme Court of Mississippi.

October 7, 2010.

Attorney(s) appearing for the Case

Kenneth W. Rosenberg , attorney for appellants.

James L. Powell , Jackson, Stephanie V. Rogers , attorneys for appellee.

Before WALLER, C.J., RANDOLPH and CHANDLER, JJ.

CHANDLER, Justice, for the Court:

¶ 1. In this appeal, the Internal Revenue Service of the United States (IRS) and the Mississippi State Tax Commission (Commission) both claim priority interests in the funds of an insolvent estate. The Chancery Court of Lee County found that the Commission's claim had priority because the Commission had filed notices of tax lien and qualified as a "judgment lien creditor" under 26 U.S.C. § 6323. We find that, because the...

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