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WESTERN NAT. BANK v. U.S.

No. 93-8074.

8 F.3d 253 (1993)

WESTERN NATIONAL BANK, Plaintiff, v. UNITED STATES, et al., Defendants, UNITED STATES, Defendant-Appellee, v. COMPTROLLER OF PUBLIC ACCOUNTS for The STATE OF TEXAS, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

November 19, 1993.

Attorney(s) appearing for the Case

Erwin S. McGee, Ronald R. DelVento, Asst. Attys. Gen., Ronald F. Ederer, Atty. Gen., Austin, TX, for appellant.

Robert L. Baker, Gary R. Allen, Chief, Appellate Sect., Tax Div., Dept. of Justice, Washington, DC, for appellee.

Before WISDOM, HIGGINBOTHAM, and SMITH, Circuit Judges.

PATRICK E. HIGGINBOTHAM, Circuit Judge:

The United States and the State of Texas both claim the same bank account to satisfy tax liabilities. We affirm the district court's grant of summary judgment for the federal government, persuaded that the federal lien attached to the account before the state's claim arose.

I.

This case stems from a secured transaction among oil companies. In August 1991, 3-B Rattlesnake Refining Limited and 3-B Rattlesnake...

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