United States v. Dishman Independent Oil, Inc. Penny Oil Corporation Ronnie Messer Kings Construction Company Corbin Chemical Company

BATCHELDER, Circuit Judge.

Plaintiff-Appellant, United States of America, appeals the ruling by the bankruptcy court, as affirmed by the United States District Court for the Eastern District of Kentucky, granting Defendant-Appellee, Dishman Independent Oil, Inc., its motion for summary judgment. The bankruptcy court order held that appellee Dishman’s prejudgment attachment lien was entitled to priority over the federal tax lien filed by the Internal Revenue Service (IRS). For the reasons stated below, we reverse the decision of the bankruptcy court, as affirmed by the district court.

I

The facts…