Donald L. Asher and Garrett Vandenburgh v. United States

CASTLE, Senior Circuit Judge.

The government appeals from the judgment below which found the plaintiffs to be judgment lien creditors with respect to the bank account of a third party debtor prior to the filling of a federal tax lien on the debtor’s property. 26 U.S.C. §§ 6321 1 and 6323. 2 Specifically, the appellant chal lenges the district court’s holding that the appellees obtained a valid lien upon the debtor’s bank account under Illinois law by delivering a writ of execution to the sheriff. Finding the district court properly interpreted Illinois law, we affirm.

The facts can be briefly…