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KENNEBEC BOX CO. v. O. S. RICHARDS CORPORATION

No. 188.

5 F.2d 951 (1925)

KENNEBEC BOX CO., Inc., v. O. S. RICHARDS CORPORATION. UNITED STATES v. JOHNSTON.

Circuit Court of Appeals, Second Circuit.

March 16, 1925.

Attorney(s) appearing for the Case

Ralph C. Greene, U. S. Atty., and William A. De Groot, Asst. U. S. Atty., both of Brooklyn, N. Y. (Nelson T. Hartson and Frank J. Ready, both of Washington, D. C., of counsel), for the United States.

Zalkin & Cohen, of New York City (S. Marshall Kronheimer and Emanuel Fichandler, both of New York City, of counsel), for respondent.

Before HOUGH, MANTON, and HAND, Circuit Judges.

HOUGH, Circuit Judge.

The record before us is an insufficient groundwork for some of the arguments at bar. It is impossible to argue therefrom that the United States has or ever had a lien upon any fund in respect of these taxes, or any of them, so that R. S. § 3186, as amended (Comp. St. § 5908), may apply. That statute declares that a tax shall be "a lien in favor of the United States from the time when the assessment list

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