Case Name: Lee CHAGRA, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1973-12-21
Citations: 487 F.2d 1330
Docket Number: No. 73-2122
Parties: Lee CHAGRA, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 487
Pages: 1330–1330

Head Matter:
Lee CHAGRA, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
No. 73-2122.
United States Court of Appeals, Fifth Circuit.
Dec. 21, 1973.
Rehearing Denied Jan. 25, 1974.
Towner Leeper, El Paso, Tex., for plaintiff-appellant.
Scott P. Crampton, Asst. Atty. Gen., Ernest J. Brown, Acting Chief, App. Sec., Tax Div., Dept. of Justice, Lee H. Henkel, Jr., Act. Chief Counsel, IRS, Washington, D. C., and Ralph E. Harris, Asst. U. S. Atty., William S. Sessions, U. S. Atty., San Antonio, Tex., Crombie J. D. Garrett, James H. Bozarth, David English Carmack, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.
Before TUTTLE, GEWIN and RO-NEY, Circuit Judges.

Opinion:
PER CURIAM:
The judgment of the trial court is affirmed. We conclude that the delivery of the check to Chagra by Blott was not such assignment of the funds in the farmer's bank account as would defeat the priority of the Government's tax lien levied before the check cleared the bank. See Farmers State Bank of Center v. Latham, 181 S.W.2d 972 (Tex.Civ.App. —Texarkana, 1944), no writ.
We do not reach the alternative theory of res judicata which was applied by the trial court.