United States v. Eva Komisar

McALLISTER, Senior Circuit Judge.

The issue in this case is whether a federal tax lien has priority over attorney’s fees awarded to the mortgagee’s attorney after the tax lien was recorded, as well as priority over insurance premiums paid by the mortgagee, after the filing of the federal tax lien.

The District Court entered judgment against the Government holding that the attorney’s fee and insurance premiums had priority; and the Government appealed.

Many courts have been of the same view as the District Court in this case. See Equitable Life Assurance Society of the United States v. Bagin, 45…