Tennessee Supreme Court August 24, 1981 (Commerce Union Bank v. Possum Holler, Inc.)

OPINION

DROWOTA, Justice.

Plaintiff-appellee, Commerce Union Bank, seeks a declaration of its rights to the proceeds of the sale of certain equipment and inventory of the debtor, Possum Holler, Inc. The primary issue concerns the priority of the conflicting liens held by the plaintiff and the Commissioner of Revenue.