United States v. The State of Vermont, Cutting & Trimming, Inc., Chittenden Trust Company Ofburlington, Rainbow Children's Dress Company of New York

FRIENDLY, Circuit Judge.

This case raises a question in the vexed field of federal tax lien priority not squarely ruled by any of the numerous decisions of the Supreme Court. It involves a conflict between a state tax assessment, definite in amount, which became a lien on all of a taxpayer's property but did not relate to specific assets, and a later federal tax assessment with precisely the same attributes, in a situation to which the federal priority-in-insolvency statute, R.S. § 3466, now codified in 31 U.S.C. § 191, is not in terms applicable. The District Court for Vermont upheld the…