In the Matter of Crocker National Bank, Formerly Crocker-Citizens National Bank, a National Banking Association v. Trical Manufacturing Company, a Partnership, United States of America, Interpleader-Appellee v. Dean Sakel, Interpleader-Appellant

523 F.2d 1037 76-1 USTC P 9196 In the Matter of CROCKER NATIONAL BANK, formerly Crocker-Citizens National Bank, a national banking association, Plaintiff, v. TRICAL MANUFACTURING COMPANY, a partnership, et al., Defendants. UNITED STATES of America, Interpleader-Appellee, v. Dean SAKEL, Interpleader-Appellant. No. 74-2230. United States Court of Appeals, Ninth Circuit. Sept. 5, 1975. A. Alan Berger, San Jose, Cal., for appellant. James L. Browning, Jr., U. S. Atty., San Francisco, Cal., Scott P. Crampton, Asst. Atty. Gen., and Ernest J. Brown, Acting Chief, App. Section, Tax Div., Dept. of Justice, Washington, D. C., for appellee. OPINION Before KOELSCH and HUFSTEDLER, Circuit Judges, and SMITH, * District Judge. KOELSCH, Circuit Judge: 1 This is an appeal from a summary judgment for the United States. 1 2 The question in this case results from the following sequence of events: 3 (1) Appellant, an unsecured creditor, placed a pre-judgment writ of attachment on the property of a partnership; (2) the partnership transferred title to the property to a successor corporation; (3) the corporation incurred unpaid tax liabilities; (4) a federal tax lien was recorded; and (5) the attaching…