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Mobile Attorney George Gaston Obtains Summary Judgment in Alabama Federal Court on Lien Priority Issue Over the Internal Revenue Service

George Gaston from the Mobile office obtained a summary judgment in a lien priority case against the Internal Revenue Service in the United States District Court for the Middle District of Alabama Northern Division. In representing the plaintiff  bank, George was successful in using the “replacement theory” to give the bank’s mortgage priority over the IRS lien. This solidifies the replacement theory as an equitable doctrine in the State of Alabama to benefit lenders specifically against IRS liens and in other lien priority contexts as well.