Pacific Business Capital Corporation, Plaintiff-appellant, v. United States of America, Defendant-appellee, 125 F.3d 859 (9th Cir. 1997)

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U.S. Court of Appeals for the Ninth Circuit - 125 F.3d 859 (9th Cir. 1997) Argued and Submitted Sept. 9, 1997. Decided Oct. 2, 1997

Appeal from the United States District Court for the Central District of California Linda H. McGlaughlin, District Judge, Presiding

Before PREGERSON and HAWKINS, Circuit Judges, and WEINER,**  District Judge.

MEMORANDUM* 

Pacific Business Capital Corporation ("PBCC") appeals the district court's summary judgment grant in favor of the government in PBCC's wrongful levy and quiet title action pursuant to U.S.C. § 7426. Because the parties are familiar with the facts, we need not repeat them here.

We agree with the district court that PBCC has no standing to state a claim on the tax levy of Whitco Manufacturing's funds paid by the Northrop Corporation.

Even if PBCC did have standing to state such a claim, the IRS lien was entered and its interest perfected before PBCC had any secured interest in the disputed property. The federal tax lien thus is superior in time and therefore superior in right. United States by and through IRS v. McDermott, 507 U.S. 447, 449 (1993).

AFFIRMED.

 **

Honorable Charles R. Weiner, Senior United States District Judge for the Eastern District of Pennsylvania, sitting by designation

 *

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3

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