In Re the Bank of California, National Association v. United States of America, United States of America, Interpleader-Appellant v. Murray S. Weber, Interpleader-Appellee

520 F.2d 302 75-2 USTC P 9614 In re the BANK OF CALIFORNIA, NATIONAL ASSOCIATION, Plaintiff, v. UNITED STATES of America et al., Defendants. UNITED STATES of America, Interpleader-Appellant, v. Murray S. WEBER, Interpleader-Appellee. No. 74-1261. United States Court of Appeals, Ninth Circuit. July 8, 1975. 1 James L. Browning, Jr., U. S. Atty., San Francisco, Cal., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D. C., for the U. S. 2 Murray S. Weber, in pro. per. OPINION 3 Before DUNIWAY and CHOY, Circuit Judges, and SKOPIL, District Judge * . SKOPIL, District Judge: 4 The Bank of California (the Bank) filed this interpleader action to resolve competing claims of the U. S. Government (Government) and appellee, Murray S. Weber, to $25,000 of a fund held by the Bank. The Government appeals from the District Court order awarding the entire $25,000, plus interest, to Weber. We have jurisdiction under 28 U.S.C. §§ 1291 and 1294. 5 The question presented is whether a holder of a foreign judgment becomes a "judgment lien creditor" under 26 U.S.C. § 6323 (a) upon registration of the judgment before it…