American Acceptance Corporation v. Glendora Better Builders, Inc.

550 F.2d 1220 77-1 USTC P 9348 AMERICAN ACCEPTANCE CORPORATION, Plaintiff-Appellee, v. GLENDORA BETTER BUILDERS, INC., Lem L. Stroud, and Beatrice Stroud, Defendants, and Sovereign Industries, Inc., Defendant-Appellee, and United States of America, Intervenor-Appellant. No. 75-1515. United States Court of Appeals, Ninth Circuit. March 30, 1977. W. Francis Wilson, Beverly J. McConnell, Wilson, McConnell & Moroney, Phoenix, Ariz., submitted brief for appellees. Scott P. Crampton, Asst. Atty. Gen., Myron C. Baum, Gilbert E. Andrews, Chief, Appellate Section, Karl Schmeidler, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., for intervenor-appellant; William C. Smitherman, U. S. Atty., John F. Flynn, Asst. U. S. Atty., Phoenix, Ariz., submitted brief. Appeal from the United States District Court for the District of Arizona. Before CHAMBERS, CARTER and ANDERSON, Circuit Judges. JAMES M. CARTER, Circuit Judge: 1 This case involves a conflict between a tax levy and a judgment creditor's lien. The United States (the "IRS") appeals from a judgment on the pleadings in which the district court refused to enforce the IRS tax levy against Sovereign Industries, Inc. ("Sovereign"),…