Nomellini Construction Co. v. United States

*1282 MEMORANDUM AND ORDER

Nomellini Construction Company originally commenced this case in the Superior Court of San Joaquin County to quiet title to certain personal property encumbered with government tax liens. The United States removed the action to this Court, however, and counterclaimed to foreclose its liens and to impress Nomellini with personal liability for converting the liened property. The conflict arose shortly after Nomellini had seized money and construction equipment from a partnership known as Simpson & Scarborough, which had incurred tax delinquencies in an amount exceeding $30,-000. Essentially, the government contends that its tax liens had attached to the delinquent taxpayer’s property prior to Nomellini’s seizure and now provide a predicate for its counterclaims. Nomellini, on the other hand, claims a right to possess the equipment and money free of the government’s interests. The facts appear below in more detail together with my conclusions.

The Tax-Liened Equipment: Nomellini’s Claim to Priority

A general contractor, Nomellini Construction Company had undertaken a housing project in Stockton, California, sub-contracting its cement work to the Simpson…