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BANK OF AMERICA NAT. TRUST & SAV. ASS'N v. UNITED STATES

No. 23664.

73 F.Supp. 303 (1946)

BANK OF AMERICA NAT. TRUST & SAVINGS ASS'N v. UNITED STATES et al.

District Court, N. D. California, S. D.

September 17, 1946.

Attorney(s) appearing for the Case

Thomas J. Riordan and Eugene H. O'Donnell, both of San Francisco, Cal., for plaintiff.

Frank J. Hennessy, U. S. Atty., and William E. Licking, Asst. U. S. Atty., both of San Francisco, Cal., for defendant United States.

Joseph W. Bernal, of Berkeley, Cal., for defendant Edward Miller.

Edward N. Jackson, of San Francisco, Cal., for defendant George C. Welden.

GOODMAN, District Judge.

It appears from the stipulation of facts that the tax claim of the United States became a recorded lien by the filing of notice of lien (26 U.S.C.A. Int.Rev.Code, § 3672) prior to the effectuation as liens of the judgments of the creditor defendants. Hence the tax lien of the United States was superior to the judgment claims of defendants. Underwood v. United States, 5 Cir., 118 F.2d 760; MacKenzie v...

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