United States v. Atlantic Municipal Corp.

HUTCHESON, Chief Judge.

This is another of the many cases involving (1) conflicting claims to priority of liens 1 and (a) Specific and Perfected Liens v. Federal Priority in Receiver-ships, 2 which have lately engaged the at- tehtion of this court and the Supreme Court.

Submitted on an agreed statement of facts, 3 this case presents a single question for decision. As appellee correctly states it in its brief, this question is: Whether the District Court erred in holding that, on disti’ibution of the proceeds of all property of an insolvent taxpayer corporation, the holder of a tax lien…