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LOGAN PLANING MILL CO. v. FIDELITY AND CASUALTY CO. OF N. Y.

Civ. A. No. 1058.

212 F.Supp. 906 (1962)

LOGAN PLANING MILL COMPANY, a corporation, Plaintiff, v. FIDELITY AND CASUALTY COMPANY OF NEW YORK, a corporation, et al., Defendants.

United States District Court S. D. West Virginia, at Huntington.

December 20, 1962.

Attorney(s) appearing for the Case

William G. Wilson, Logan, W. Va., for plaintiff, Logan Planing Mill Co.

Huddleston & Bolen, William C. Beatty, Huntington, W. Va., for defendant Fidelity & Casualty Co. of New York.

Harry G. Camper, U. S. Atty., and Frank Eaton, Asst. U. S. Atty., Huntington, W. Va., and Wallace E. Maloney, Washington, D. C., for United States.

R. A. Woodall, Hamlin, W. Va., for defendant Board of Education of Lincoln County.

HARRY E. WATKINS, District Judge.

This action was brought by plaintiff to quiet title to a fund of money ($12,285.44), held by the Board of Education of Lincoln County, West Virginia, which the United States claims by virtue of a tax lien. Plaintiff, Logan Planing Mill Company, and defendant, Fidelity and Casualty Company of New York, claim the fund by virtue of an assignment in trust prior in point of time to the assessment...

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