DAVIS, Circuit Judge.
The question here at issue is whether or not, under the facts of this case, the appellee's mortgage lien upon certain property belonging to the Boucher-Cortright Coal Company (hereinafter referred to as the Coal Company) is entitled to priority over the government's tax lien upon the same property.
The District Court answered this question in the affirmative and the government appealed to this court.
On June 9, 1928 taxes, plus...
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