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MINNESOTA MUT. LIFE INS. CO. v. UNITED STATES

No. 3302 — 537.

47 F.2d 942 (1931)

MINNESOTA MUT. LIFE INS. CO. et al. v. UNITED STATES.

District Court, N. D. Texas, Dallas Division.

March 3, 1931.

Attorney(s) appearing for the Case

Locke, Locke, Stroud & Randolph, of Dallas, Tex., for complainants.

Norman A. Dodge, U. S. Atty., of Fort Worth, Tex., and Wright Matthews, of Washington, D. C., for the United States.

ATWELL, District Judge.

All of the provisions mentioned by the two subdivisions of section 136, USCA, title 26, for the removal of a lien against real estate, have been complied with. The suit is justified by the permission therein given.

The proof shows that the lien of the United States upon the real estate described for income taxes is junior to the lien under which the plaintiffs claim. Prior to the fixing of the government lien the real estate was incumbered...

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