In Re Capitol Cleaners & Dyers, Inc. Citizens Coal Co. v. Capitol Cleaners & Dyers, Inc.

Under Section 3672, I. R. C. 26 U. S. C. A., a federal tax lien is not valid

“as against any mortgager, pledgee, purchaser, or judgment creditor until notice thereof has been filed”

in accordance with the state law, and under Section 80-10-1, U. C. A. 1943,

“Every tax has the effect of a judgment against the person.”

In this state a judgment creditor with a judgment only against the person obtains no lien thereby against the personal property of the judgment debtor. Taylor Motor Co. v. Salt Lake County, 74 Utah 594, 281 P. 49; Crystal Car Line v. Tax Commission, 110 Utah 426, 174 P. 2d 984. Only…