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UNITED STATES v. VALLEY NATIONAL BANK

No. 74-1313.

524 F.2d 199 (1975)

UNITED STATES of America, Appellant, v. The VALLEY NATIONAL BANK, Executor of the Estate of Maurice H. Berkson, Deceased, et al., Appellees.

United States Court of Appeals, Ninth Circuit.

August 22, 1975.

Attorney(s) appearing for the Case

Dennis M. Donohue (argued), Tax Div., Dept. of Justice, Washington, D. C., for appellant.

Merle M. Allen, Jr. and Harry M. Beggs (argued), Phoenix, Ariz., for appellees.

Before BARNES, WRIGHT and GOODWIN, Circuit Judges.

OPINION

ALFRED T. GOODWIN, Circuit Judge:

The United States appeals from a judgment in favor of two banks in a contest among creditors claiming interests in broker's commissions earned by a taxpayer during his lifetime and assigned to a bank. We affirm.

The commissions at the time of trial had a value of $83,702.87. The taxpayer's estate is insolvent. The government bases its claim of first priority on two...

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