United States Ninth Circuit
Franzen v. US, 08-56181
In a dispute over which tax lien, federal or state, takes priority, judgment of district court is affirmed where federal lien takes priority of state lien, because federal claim was timely and does not depend on the vagaries of when the US files a claim in state court relative to a competing claimant.
Appellate Information
- Decided 03/24/2011
- Published 03/24/2011
Judges
- O'SCANNLAIN
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- David P. Pruett, John Schumann