Federal Tax Lien Priority

162 Florida cases classified under this topic · sorted by citation count · see the citation graph · browse and sort

• Chicago Title Ins. Co. v. Sherred Vill. Assocs.
  568 F.2d 217· 1st Cir.· 1978-01-05 ·cited 10×
  The court held that the federal government's mortgage lien has priority over the mechanic's lien because the mechanic's lien did not become 'choate' before the federal lien arose, applying the 'first in time, first in right' federal common law principle.
• Citizens Co-Op GIN v. United States
  427 F.2d 692· 5th Cir.· 1970-06-16 ·cited 10×
  The court held that the Federal Tax Lien Act of 1966 grants superpriority to possessory liens for services that add value to personal property, even if the liens are equitable and possession is constructive. However, attorney's fees incurred in enforcing such liens do not automat
• Peninsula State Bank v. United States
  211 So. 2d 3· Fla.· 1968-05-29 ·cited 10×
  The Florida Supreme Court held that an account receivable is not subject to a simple judgment lien under Florida law, and therefore a bank's unprotected assignment of a contract was entitled to the 45-day grace period protection under the Federal Tax Lien Act of 1966 when priorit
• United States v. The State OF Vt.
  317 F.2d 446· 2d Cir.· 1963-05-09 ·cited 10×
  A prior state tax lien, identical in nature to a later federal tax lien, takes priority over the federal lien when the taxpayer is not insolvent and the federal priority-in-insolvency statute does not apply.
• United States v. Toys OF THE World Club, Inc.
  288 F.2d 89· 2d Cir.· 1961-03-10 ·cited 10×
  An artisan's possessory lien, arising from services rendered to specific property, has priority over subsequently filed federal tax liens, even if the property held is surplus and the lien is not perfected by court action.
• Matter of The NEW Haven Clock & Watch Co. v. O'Keefe
  253 F.2d 577· 2d Cir.· 1958-03-28 ·cited 10×
  The court held that the Bank's security interest in the assigned accounts receivable was valid and not fraudulent under the Bankruptcy Act, and that the assignments were valid under applicable state law.
• In re Gardner v. United States
  913 F.2d 1515· 10th Cir.· 1990-09-18 ·cited 9×
  The dissenting judge argues that a federal bankruptcy court's jurisdiction over estate property is not divested by a subsequent state court decree, and federal law governs the priority of federal tax liens over state-created interests.
• In re Terwilliger's Catering Plus, Inc. v. United States
  911 F.2d 1168· 6th Cir.· 1990-08-13 ·cited 9×
  The state's retained interest in a liquor license, including the right to demand payment of taxes as a condition of transfer, is a property interest that limits the debtor's estate's interest in the license.
• Manalis Fin. Co. v. United States
  611 F.2d 1270· 9th Cir.· 1980-01-15 ·cited 9×
  A perfected security interest under state law is prioritized over a federal tax lien, even if state law limits enforceability against the state itself.
• In re Kimura v. Battley
  969 F.2d 806· 9th Cir.· 1992-07-10 ·cited 8×
  A federal tax lien attaches to the proceeds of an Alaska liquor license, and state law cannot grant priority to trade creditors over a properly filed federal tax lien.
• S. Rock, Inc. v. B & B Auto Supply
  711 F.2d 683· 5th Cir.· 1983-08-11 ·cited 8×
  A notice of levy on accounts receivable does not, by itself, entitle the government to priority over a subsequently perfecting secured creditor. In cases of simultaneous perfection of a security interest and a federal tax lien, the parties share the fund proportionally to their c
• The Paramount Fin. Co. v. United States
  379 F.2d 543· 6th Cir.· 1967-06-28 ·cited 8×
  The court held that the lender's perfected purchase money security interest in the taxpayer's liquor license was superior to the IRS's tax lien.
• W. Biddle Walker d.b.a. W. Biddle Walker Co. v. Paramount Eng'g Co.
  353 F.2d 445· 6th Cir.· 1965-12-02 ·cited 8×
  Federal tax liens are superior to a state garnishment lien when the garnishment lien is not choate under federal law or effective under state law at the time the tax lien is filed.
• Ellis Campbell, Jr. v. Lema Parker Bagley
  276 F.2d 28· 5th Cir.· 1960-03-15 ·cited 8×
  The court held that the IRS's tax lien notice filed in Texas was invalid against a prior mortgagee and purchaser because the property was located in Louisiana, and the district court had jurisdiction to enjoin the sale.
• Exch. Bank & Tr. Co. & Briggs Weaver Mach. Co. v. Tubbs Mfg. Co., Inc.
  246 F.2d 141· 5th Cir.· 1957-06-29 ·cited 8×
  The United States' claim to priority over valid mortgage liens is unfounded; such liens are preserved against federal tax debts by statute.
• United States v. Jewel Hawkins
  228 F.2d 517· 9th Cir.· 1955-12-13 ·cited 8×
  An attachment creditor, even if deemed a purchaser under state law, is not a 'purchaser' within the meaning of 26 U.S.C. § 3672(a)(1) for priority over an unfiled federal tax lien.
• United States v. Phillips
  198 F.2d 634· 5th Cir.· 1952-07-31 ·cited 8×
  The federal tax lien, filed before the assignment of a specific account, is superior to the assignee bank's claim to the proceeds of that account.
• Cobb v. United States
  172 F.2d 277· D.C. Cir.· 1949-01-10 ·cited 8×
  A senior federal tax lien is superior to a junior lien created by congressional legislation for the District of Columbia.
• United States v. Reese
  131 F.2d 466· 7th Cir.· 1942-11-23 ·cited 8×
  The United States government's lien for taxes takes priority over a state's lien for real estate taxes, even if the state lien attached earlier but was unliquidated.
• United States v. Cache Valley Bank
  866 F.2d 1242· 10th Cir.· 1989-01-27 ·cited 7×
  The court held that a federal tax lien attaches to funds in a taxpayer's bank account when assessed, and a bank's subsequent exercise of its right of setoff does not defeat the lien if the lien attached before the setoff.
• Chevron U.S.A., Inc. v. MAY Oilfield Servs., Inc.
  739 F.2d 498· 10th Cir.· 1984-01-20 ·cited 7×
  The court held that federal tax lien statutes prohibit awarding attorney's fees and costs to a stakeholder before the tax lien is satisfied.
• United States v. Gurley
  415 F.2d 144· 5th Cir.· 1969-07-30 ·cited 7×
  The court held that the nature of the Gurleys' estate in the property was a material fact issue precluding summary judgment or judgment on the pleadings.
• United States v. California-Oregon Plywood, Inc.
  527 F.2d 687· 9th Cir.· 1975-12-15 ·cited 6×
  Federal law, specifically 15 U.S.C. § 646, makes SBA liens subordinate to state property tax liens when the SBA acts as a servicing agent for other federal agencies, even if the funds originated elsewhere.
• United States v. The Valley Nat'l Bank
  524 F.2d 199· 9th Cir.· 1975-08-22 ·cited 6×
  The court held that the assignments of broker's commissions to the banks created valid security interests under Arizona law, giving them priority over the later-filed federal tax liens.
• United States v. First Nat'l Bank & Tr. Co. OF Fargo
  386 F.2d 646· 8th Cir.· 1967-12-04 ·cited 6×
  The court held that the federal tax lien for withholding taxes, perfected upon assessment in April 1960, had priority over the state sales tax lien, which was not perfected until June 1960.
• Fore v. United States
  339 F.2d 70· 5th Cir.· 1964-12-04 ·cited 6×
  A personal judgment, without a lien on specific property, does not grant priority over a federal tax lien under 26 U.S.C.A. § 6323(a).
• In re Est. of Berlin Griffin v. Griffin
  164 So. 2d 883· Fla. 2d DCA· 1964-03-06 ·cited 6×
  The United States appeals a probate court's decision awarding the widow dower rights in the deceased's personal property free from the debtor-husband's federal income tax liens. The court holds that a widow's dower interest in personalty is inchoate and unperfected during the hus
• Allan v. Diamond T Motor CAR Co.
  291 F.2d 115· 10th Cir.· 1961-05-16 ·cited 6×
  An unrecorded purchase money chattel mortgage does not take precedence over a federal tax lien when the mortgagor is authorized to sell the property and retain proceeds.
• United States v. Durham Lumber Co.
  257 F.2d 570· 4th Cir.· 1958-07-18 ·cited 6×
  A federal tax lien on a general contractor's property does not extinguish subcontractors' independent statutory rights against the property owners for payment.
• Leuschner v. First W. Bank & Tr. Co.
  261 F.2d 705· 9th Cir.· 1958-07-01 ·cited 6×
  The United States' right to collect unpaid income taxes prevails over state spendthrift trust provisions, and a prior bankruptcy claim filing does not bar a subsequent lien enforcement action.
• United States v. Liverpool & London & Globe INS. Co.
  209 F.2d 684· 5th Cir.· 1953-12-21 ·cited 6×
  The United States' tax lien, arising upon assessment and notice, takes priority over a prior served garnishment writ where no judgment was obtained by the garnishing creditor before the tax lien became valid.
• Prewitt v. United States
  792 F.2d 1353· 5th Cir.· 1986-06-30 ·cited 5×
  Under Texas law, a divorce decree awarding real property must be recorded in the county deed records to be effective against a subsequent creditor without notice, such as the IRS, even if the decree is filed in the court's minutes.
• In re Crocker Nat'l Bank v. Trical Mfg. Co.
  523 F.2d 1037· 9th Cir.· 1975-09-05 ·cited 5×
  A federal tax lien recorded before a judgment is obtained has priority over an attaching creditor's lien, even if the property was transferred to a corporation after the attachment but before the judgment.
• Cent. Sur. & Ins. Corp. v. Martin Infante Co.
  272 F.2d 231· 3d Cir.· 1959-11-04 ·cited 5×
  The United States' tax lien could not attach to funds owed to a contractor who had not substantially performed its contract, as the contractor had no property interest in those funds under New Jersey law.
• McGURN v. Whiskey Creek, Inc.
  924 F.2d 998· 11th Cir.· 1991-02-07 ·cited 4×
  The court did not issue a holding but certified a question of Florida law to the Florida Supreme Court.
• Sanchez v. The United States
  696 F.2d 213· 2d Cir.· 1982-12-13 ·cited 4×
  Under New York law, pre-1978 insurance payments for damaged collateral are not 'proceeds' to which a security interest can attach, thus a federal tax lien has priority.
• Wheeler G. Foshee, Jr. v. Lloyds
  643 F.2d 1162· 5th Cir.· 1981-05-01 ·cited 4×
  The court held that the district court did not abuse its discretion in enforcing the contingent fee agreement and correctly prioritized the federal tax lien. However, the court modified the judgment regarding the priority of the remaining creditors.
• The Hartford Provision Co. v. United States
  579 F.2d 7· 2d Cir.· 1978-04-17 ·cited 4×
  The federal tax lien has priority because the state judgment creditor's lien was not fully perfected under Connecticut law before the federal lien was filed.
• United States v. City OF Albuquerque
  465 F.2d 776· 10th Cir.· 1972-08-09 ·cited 4×
  The court held that special assessments for sewer, water, and street improvements are not 'taxes due on the property' as contemplated by 15 U.S.C. § 646, and therefore do not subordinate the SBA's prior recorded mortgage lien.
• Commonwealth OF Ky. v. United States
  383 F.2d 13· 6th Cir.· 1967-09-29 ·cited 4×
  The Commonwealth of Kentucky's judgment for unpaid state income taxes does not take priority over unpaid federal taxes in the distribution of an insolvent deceased taxpayer's estate.
• United States v. Allen
  328 F.2d 377· 5th Cir.· 1964-02-25 ·cited 4×
  The court held that a state court's appointment of a receiver does not, by relation back, defeat a validly perfected federal tax lien and levy that occurred prior to the receiver's actual appointment.
• United States v. Wasserman
  257 F.2d 491· 1st Cir.· 1958-07-18 ·cited 4×
  The court held that 1957 real estate taxes, which preserved the value of senior mortgage liens, should be paid from the proceeds allocated to those mortgages, not from the proceeds due to the junior federal tax lienholder, as the federal lien was not benefited by the tax payment.
• Hart v. United States
  207 F.2d 813· 8th Cir.· 1953-11-10 ·cited 4×
  The court held that while the United States could establish its tax lien priority in federal court, it could not enjoin the state court from administering property already in its custody.
• United States v. Peoples Bank
  197 F.2d 898· 5th Cir.· 1952-07-18 ·cited 4×
  The court held that the bank's second loan, evidenced by a new note and bill of sale, was a separate transaction and not a future advance under the original loan, thus the federal tax liens filed before the second loan had priority over the second loan.
• Bankruptcy v. Tucson Newspapers, Inc.
  324 F.2d 101· 9th Cir.· 1963-11-04 ·cited 3×
  A prior assignment of a right to receive future payments, securing a debt, is considered a choate lien that takes precedence over a later federal tax lien if the identity of the lienor, the property subject to the lien, and the amount of the lien were established before the feder
• United States v. Spoor
  838 F.3d 1197· 11th Cir.· 2016-10-04 ·cited 2×
  The United States appealed a district court decision that an executor's administrative expense claims had priority over a special deferred estate tax lien under I.R.C. § 6324A on property designated by agreement. The Eleventh Circuit reversed, holding that special estate tax lien
• Int'l Fid. Ins. Co. v. United States
  949 F.2d 1042· 8th Cir.· 1991-11-27 ·cited 2×
  A surety's equitable right of subrogation to progress payments arises at the contractor's default, not at the execution of the surety bond, and thus its priority over a federal tax lien depends on the timing of the default relative to the tax lien filing.
• McDERMOTT v. Zions First Nat'l Bank, N.A.
  945 F.2d 1475· 10th Cir.· 1991-10-02 ·cited 2×
  A perfected and choate judgment lien, even on after-acquired property, takes priority over a federal tax lien if it is established before the federal tax lien notice is filed.
• Citizens State Bank v. United States
  932 F.2d 490· 6th Cir.· 1991-05-02 ·cited 2×
  A mistakenly released mortgage, even if subject to equitable reinstatement under state law, does not constitute a presently valid security interest protected against a federal tax lien under 26 U.S.C. § 6323 when the release was unconditional and the federal lien arose before any
• First Interstate Bank OF Utah, N.A. v. Internal Revenue Serv.
  930 F.2d 1521· 10th Cir.· 1991-04-25 ·cited 2×
  A lender advancing funds to enable a debtor to perform existing contracts does not obtain a purchase money security interest in the resulting accounts receivable, as the funds were not used to acquire the collateral itself.