United States Tenth Circuit

In a lien priority dispute involving cash collected for certain medical services, partial summary judgment for the government is affirmed where, under the Federal Tax Lien Act (FTLA), the disputed cash was properly classified as the proceeds of accounts receivable, not contract rights. Consequently, the government's tax lien took priority over plaintiff's security interest.

Appellate Information

• Decided 02/02/2007
• Published 02/05/2007

Judges

• FIGA, District Judge., Before HENRY, and MURPHY, Circuit Judges, and FIGA, District Judge.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Matthew M. Boley, Michael R. Johnson, Snell & Wilmer, Salt Lake City, UT, for Plaintiff-Appellant.


• For Appellees:
  
• Bruce R. Ellisen, Anita Machhar, Deborah K. Snyder, U.S. Department of Justice, Tax Division, Washington, DC, Jeannette F. Swent, Asst. U.S. Attorney, Office of the United States Attorney, District of Utah, Salt Lake City, UT, for Defendant-Appellee.