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UNITED STATES v. McDERMOTT

No. 91-1229.

507 U.S. 447 (1993)

113 S.Ct. 1526

123 L.Ed.2d 128

UNITED STATES by and through INTERNAL REVENUE SERVICE v. McDERMOTT et al.

Supreme Court of United States.

Decided March 24, 1993.

Attorney(s) appearing for the Case

James A. Feldman argued the cause for the United States. On the briefs were Solicitor General Starr, Acting Assistant Attorney General Bruton, Deputy Solicitor General Wallace, Kent L. Jones, and William S. Estabrook.

T. Richard Davis argued the cause for respondents and filed a brief for respondent Zions First National Bank, N. A.

Scalia, J., delivered the opinion of the Court, in which Rehnquist, C. J., and White, Blackmun, Kennedy, and Souter, JJ., joined. Thomas, J., filed a dissenting opinion, in which Stevens and O'Connor, JJ., joined, p. 455.

Justice Scalia, delivered the opinion of the Court.

We granted certiorari to resolve the competing priorities of a federal tax lien and a private creditor's judgment lien as to a delinquent taxpayer's after-acquired real property.

I

On December 9, 1986, the United States assessed Mr. and Mrs. McDermott for unpaid federal taxes due for the tax years 1977 through 1981. Upon that assessment, the law created a lien in favor of the United States on all...

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