North Gate Corp. v. North Gate Bowl, Inc.

*522Wilkie, J.

Three issues are presented on this appeal:

1. Is there an issue of fact as to whether the federal government made a demand upon the defendant taxpayer sufficient to validate its tax lien?

2. Must the federal government file notice of its tax lien with the register of deeds in Dane county in order to acquire priority against the lien of the Industrial Commission acquired pursuant to sec. 108.22 (2), Stats.?

3. If filing is required, where demand is made on the taxpayer after the date of filing, does the effective date of the tax lien accrue at the time of filing or at the time when…