Lee Chagra v. United States

Fifth Circuit

Lee Chagra v. United States

487 F.2d 1330

CourtCourt of Appeals for the Fifth Circuit

DecidedJanuary 25, 1974

Docket73-2122

StatusPublished

This text of 487 F.2d 1330 (Lee Chagra v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Lee Chagra v. United States, 487 F.2d 1330 (5th Cir. 1974).

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Opinion

PER CURIAM:

The judgment of the trial court is affirmed. We conclude that the delivery of the check to Chagra by Blott was not such assignment of the funds in the farmer’s bank account as would defeat the priority of the Government’s tax lien levied before the check cleared the bank. See Farmers State Bank of Center v. Latham, 181 S.W.2d 972 (Tex.Civ.App. —Texarkana, 1944), no writ.

We do not reach the alternative theory of res judicata which was applied by the trial court.

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PER CURIAM:

The judgment of the trial court is affirmed. We conclude that the delivery of the check to Chagra by Blott was not such assignment of the funds in the farmer’s bank account as would defeat the priority of the Government’s tax lien levied before the check cleared the bank. See Farmers State Bank of Center v. Latham, 181 S.W.2d 972 (Tex.Civ.App. —Texarkana, 1944), no writ.

We do not reach the alternative theory of res judicata which was applied by the trial court.

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487 F.2d 1330, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lee-chagra-v-united-states-ca5-1974.

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