BUTZNER, District Judge.
This case has been submitted for decision on stipulation of facts. It involves the priority of the Government's claim for taxes owed by the Southern Asbestos Company, Incorporated, and the claim of M. M. Clark, Inc. for materials furnished Southern Asbestos Company, Inc.
Perrin & Martin, Inc. was the subcontractor for the heating, ventilating and air conditioning system of the Potomac Towers Apartments in Arlington, Virginia. On...
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