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UNITED STATES v. PETERSON

Civ. A. No. 30621.

204 F.Supp. 683 (1962)

UNITED STATES of America, Plaintiff, v. Richard C. PETERSON, individually and t/a Atkinson and Peterson, Loretta J. Peterson, Charles L. Shimer, and Cement National Bank, Defendants.

United States District Court E. D. Pennsylvania.

April 18, 1962.

Attorney(s) appearing for the Case

Drew J. T. O'Keefe, U. S. Atty., Joseph H. Reiter, Asst. U. S. Atty., Philadelphia, Pa., for plaintiff.

John D. Glase, Sidney D. Kline, Jr., Stevens & Lee, Reading, Pa., for Cement Nat. Bank.

GRIM, Senior Judge.

The question in this case is whether a federal tax lien against Pennsylvania real estate is divested by a judicial sale of the property on the foreclosure of a mortgage recorded after the filing of the federal tax lien. The mortgage was thus junior to the tax lien.1

The United States here is seeking to foreclose on the tax lien under 26 U.S.C. § 7403. The defendant bank2 has...

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