Summary
holding that the mere receipt of a delinquent state tax return is too vague and indefinite a standard by which to establish a lien that is capable of taking priority over a federal lien
Summary of this case from In re Davis Perry Enterprises, Inc.Opinion
Nos. 82-5321, 82-5392.
Argued and Submitted February 9, 1983.
Decided January 30, 1984.
Gayle P. Miller, Atty., Dept. of Justice, Washington, D.C., for defendant-appellant.
Diane M. Spencer, Deputy Atty. Gen., Los Angeles, Cal., for defendant-appellee.
Appeals from the Judgment of the United States Bankruptcy Court for the Central District of California; Calvin K. Ashland, Bankruptcy Judge, Presiding, and Judgment of the United States District Court for the Central District of California; David V. Kenyon, District Judge, Presiding.
Before CHAMBERS, HUG and CANBY, Circuit Judges.
(Opinion August 10, 1983, 9 Cir., 1983, 712 F.2d 1326).
The amended opinion, 712 F.2d 1326, in these matters is further amended by inserting the following wording commencing at the final two lines on page 3750 of the slipsheet and continuing until the wording now found at line 4 of page 3751 resumes, at line 3 column 1 page 1329 of 712 F.2d and continuing until the wording found at line 10 resumes:
the test of New Britain. We agree with the bankruptcy judge in Priest that under the current California statute, "a lien cannot arise prior to the taking of any administrative steps to establish the lien." The mere receipt of a delinquent State tax return under the present scheme is too vague and indefinite.