Legal Opinion
Southern Rock, Inc. v. B & B Auto Supply
Court of Appeals for the Fifth Circuit
Decided August 11, 1983No. 82-2284PublishedCited by 28 opinions
1Opinion of the Court
PATRICK E. HIGGINBOTHAM,
Circuit Judge:
This appeal from a judgment entered in a statutory interpleader action after decision upon stipulated facts presents two questions: (1) whether the service of a notice of levy on accounts receivable pursuant to I.R.C. § 6331 entitles the government to *684priority over a later perfected security interest; (2) whether the recording of a tax lien pursuant to I.R.C. § 6323(f) entitles the government to priority over a simultaneously perfected security interest. Answering both questions against the government, we reverse and remand.
Southern Rock and Key…
2Cases cited13 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- Phelps v. United StatesSupreme Court of the United States · 1975
- Texas Oil & Gas Corporation v. The United States of America, the Pecos County State BankCourt of Appeals for the Fifth Circuit · 1972
8 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Heller Financial, Inc. v. Grammco Computer Sales, Inc.Court of Appeals for the Fifth Circuit · 1996
- Jones v. Internal Revenue Service (In Re Jones)United States Bankruptcy Court, District of Columbia · 1997
- Paloian v. LaSalle Bank National Ass'n (In re Doctors Hospital of Hyde Park, Inc.)United States Bankruptcy Court, N.D. Illinois · 2013
- OCTAGON GAS SYSTEMS, INC., Appellant, v. Roy T. RIMMER, Appellee, in Re MERIDIAN RESERVE, INC., DebtorCourt of Appeals for the Tenth Circuit · 1993
- Shell Oil Co. v. Capital Financial ServicesDistrict Court, S.D. Texas · 1994
23 more not listed; retrieve them via the Exa API.