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UNITED STATES v. RALEY CONTRACTING COMPANY

No. E-C-13-61.

210 F.Supp. 54 (1962)

UNITED STATES of America, Plaintiff, v. RALEY CONTRACTING COMPANY, Inc., Defendant.

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

August 6, 1962.

Attorney(s) appearing for the Case

H. M. Ray, U. S. Atty., Oxford, Miss., for plaintiff.

Thomas J. Tubb, West Point, Miss., for defendant.

CLAYTON, District Judge.

This is a suit by the United States instituted against Raley Contracting Company, incorporated1 to collect taxes, admittedly owing by W. L. Wells. Plaintiff attempts enforcement of a lien it claims by reason of levies made against Raley to subject to payment of said taxes debts plaintiff claims were payable by Raley to Wells. Against plaintiff's claims the assertion is made that Raley owed Wells nothing at the...

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