RICHARDS, GOVERNOR OF TEXAS, ET AL.
v.
TERRAZAS ET AL.

U.S. | 1992-05-26
No. 91-1270
504 U.S. 939 Supreme Court of the United States (1992) Positive Treatment
Cited by 1 case

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  • United States v. McDERMOTT, 507 U.S. 447 (U.S. 1993)
    …or partial summary judgment, the District Court awarded priority to the Bank’s judgment lien. The United States Court of Appeals for the Tenth Circuit affirmed. McDermott v. Zions First Nat. Bank, N. A., 945 F. 2d 1475 (1991). We granted certiorari. 504 U. S. 939 (1992). II Federal tax liens do not automatically have priority over all other liens. Absent provision to the contrary, priority for purposes of federal law is governed by the common-law principle that “‘the first in time is the first in right.’”…

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