United States v. Bollinger Mobile Home Sales, Inc.

MEMORANDUM OPINION

SANDERS, District Judge.

This case is before the Court on cross motions for summary judgment filed by Plaintiff United States of America on May 16, 1980, and by Defendant Sam Bollinger on June 6, 1980. The facts are not disputed. The sole question for the Court is whether the federal tax lien on the property of taxpayer-Defendant Bollinger Mobile Home Sales, Inc. (“BMHS”) (specifically, certain dealer reserve accounts of BMHS currently held by Defendants General Electric Credit Corporation and Commercial Credit Corporation) is entitled to priority over the judgment lien which…