State of Nebraska v. Joe Richter, United States of America, Richard L. Tegtmeier and Bennett Tegtmeier and Sears, P.C.

HEANEY, Circuit Judge.

The United States appeals from a decision of the United States District Court establishing the priority of liens on money seized as part of a criminal investigation by Nebraska authorities. The government asserts that the district court erred in giving priority to attorney’s liens filed by Richard Tegtmeier over tax liens filed by the Internal Revenue Service. We affirm.

The Scottsbluff City Police Department seized $13,240 from Joe Richter as part of its investigation into Richter’s involvement with controlled substances. Richter hired Tegtmeier to defend him in this…