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STREETER BROS. v. OVERFELT

Civ. No. 328.

202 F.Supp. 143 (1962)

STREETER BROS., a co-partnership of Billings, Montana, Plaintiffs, v. Lee OVERFELT and Dona Mae Overfelt, husband and wife, Unemployment Compensation Commission of Montana, United States of America, and State Board of Equalization of the State of Montana, Defendants.

United States District Court D. Montana, Billings Division.

As Modified February 21, 1962.

Attorney(s) appearing for the Case

Earl V. Cline and Robert E. Hendrickson, Billings, Mont., for plaintiff.

Moody Brickett, U. S. Atty., Butte, Mont., and Clifford E. Schleusner, Asst. U. S. Atty., Billings, Mont., for defendant U. S.

JAMESON, District Judge.

This is an action for the foreclosure of a real estate mortgage. The sole question presented for determination is the relative priority of tax liens of the United States and property taxes paid by plaintiff, costs incurred by plaintiff in extending an abstract of title, and plaintiff's attorney fees.

The tax liens of the United States were assessed and filed for record as follows: $821.85 assessed November 13, 1959; $256.45 assessed...

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