United States v. County of Wayne

378 F.2d 671, 19 A.F.T.R.2d (RIA) 1697, 1967 U.S. App. LEXIS 6023

Opinion

PER CURIAM.

The question on appeal is whether a local tax lien, which is a general lien upon the taxpayer’s personal property, is superior to the priority of the United States Government under Section 3466-of the Revised Statutes, where the local taxing authority has taken no action to attach its general lien to specific property of the taxpayer before the taxpayer becomes insolvent and his assets subject to a distribution for the benefit of his creditors.

The District Court granted the motion of the United States for summary judgment. We affirm for the reasons set forth in the District Court’s opinion of October 7, 1965, 247 F.Supp. 84, and also the opinions of the Supreme Court of the United States in Spokane County v. United States, 279 U.S. 80, 49 S.Ct. 321, 73 L.Ed. 621; People of State of New York v. Maclay, 288 U.S. 290, 53 S.Ct. 323, 77 L.Ed. 754; United States v. State of Texas, 314 U.S. 480, 62 S.Ct. 350, 86 L.Ed. 356; United States v. Waddill, Holland & Flinn, 323 U.S. 353, 65 S.Ct. 304, 89 L.Ed. 294; People of State of Illinois ex rel. Gordon v. Campbell, 329 U.S. 362, 67 S.Ct. 340, 91 L.Ed. 348; United States v. Gilbert Associates, 345 U.S. 361, 73 S.Ct. 701, 97 L.Ed. 1071; United States v. City of New Britain, 347 U.S. 81, 74 S.Ct. 367, 98 L.Ed. 520; United States v. State of Vermont, 377 U.S. 351, 84 S.Ct. 1267, 12 L.Ed.2d 370; United States v. Equitable Life, 384 U.S. 323, 86 S.Ct. 1561, 16 L.Ed.2d 593.

Affirmed.