United States Ninth Circuit

Under the Federal Priority Statute, 31 USC 3713 gives the federal government priority over other judgement creditors notwithstanding the Federal Tax Lien Act.

Appellate Information

• Argued 04/17/2001
• Decided 05/10/2001
• Published 05/10/2001

Judges

• Before:  PREGERSON, FERNANDEZ, and GRABER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• 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.