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UNITED STATES v. OAKLAND TRUCK SALES, INC.

Civ. A. No. 61-429.

207 F.Supp. 175 (1962)

UNITED STATES of America, Plaintiff, v. OAKLAND TRUCK SALES, INC., A. H. Neaman Company, Commonwealth of Pennsylvania, Hartford Fire Insurance Company, and The Connecticut Bank and Trust Company, Defendants.

United States District Court W. D. Pennsylvania.

July 23, 1962.

Attorney(s) appearing for the Case

Bernard J. Brown, U. S. Atty., Pittsburgh, Pa., for plaintiff.

John A. Metz, Jr., Pittsburgh, Pa., and David Stahl, Atty. Gen., Harrisburgh, Pa., for defendant.

GOURLEY, Chief Judge.

In this proceeding it is not in dispute that the Government had its tax lien filed against Oakland and that subsequent to the filing, a fire occurred, destroying part of the realty and personalty which was subject to the lien.

Three days after the fire, the insured, Oakland, executed an assignment to Neaman to adjust the fire loss, concerning which adjustment the following facts are evident...

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