Tony Thornton Auction Service, Inc. v. United States

McMILLIAN, Circuit Judge.

Crawford Oil Co. appeals from a final judgment entered in the District Court1 for the Western District of Missouri finding that appellant would take nothing from an interpleaded fund. Tony Thornton Auction Service, Inc. v. United States, No. 83-3239-CV-S-4 (W.D.Mo. Feb. 7, 1985) (order). For reversal appellant argues that the district court erred in holding (1) federal tax liens for unpaid federal employment taxes attached to proceeds from the sale of property held by the Davises as tenants by the entirety and (2) the notices of federal tax liens were sufficient to…