Matter of Receivership of Hollingsworth

UHLENHOPP, Justice.

This appeal involves the priority of the United States government provided by section 3713 of title 31, United States Code (1982).

In 1981 the marriage of Dean L. and Alice J. Hollingsworth was dissolved. The two individuals had considerable property and debt, including unpaid income taxes. In connection with the dissolution, they sought and obtained a judicial receivership for conversion of all their assets into cash and payment of all claims; we find as did the trial court that claims included the unpaid income taxes of both of them. Alice had contributed $8500 to the…