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UNITED STATES v. RINGLER

Civ. A. 30887.

166 F.Supp. 544 (1958)

UNITED STATES of America, Plaintiff, v. Jane R. RINGLER, Executrix of the Last Will and Testament of Harold J. Ringler, Deceased, et al., Defendants.

United States District Court N. D. Ohio, E. D.

July 9, 1958.

Attorney(s) appearing for the Case

Sumnar Canary, U. S. Atty., Russell E. Ake, Asst. U. S. Atty., Cleveland, Ohio, for plaintiff.

Claude P. Herman and Frank E. Steel, Akron, Ohio, for defendant.

McNAMEE, District Judge.

The sole question presented is whether a mortgage from Oak Leaf Trailer Park, Inc. to Claud P. Herman and Stephen Wozniak to secure the payment of legal services which the mortgagees promised to perform is entitled to priority of payment over a tax lien of the United States against the property of Oak Leaf Trailer Park, Inc. The mortgage was executed on June 16, 1953 and filed for record with the Recorder of Summit County, Ohio on June 18...

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