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012874P.pdf   07/31/2003  United States  v.  Mary E. Taylor
   U.S. Court of Appeals Case No:  01-2874
                          and No:  01-3872
   District of Minnesota   
   Civil case - ERISA and Federal tax. In an interpleader brought 
   by Taylor's husband's employer to determine interests in his 
   ERISA plan proceeds, Taylor was entitled to priority over the 
   IRS's lien; Taylor obtained a valid judgment from a Texas 
   divorce court for 90 percent of her ex-husband's plan proceeds 
   which created an exclusive property interest in the plan proceeds 
   for her; as a result, her lien had priority over the IRS's tax liens 
   on proceeds under 26 U.S.C. Sec. 6323(a), without any further 
   action on her part to perfect the lien. Dissent by Chief Judge Loken.