EQUITABLE LIFE ASSUR. SOC. v. MOORE

Equity No. 640-D; Civil Nos. 25-D, 46-D.

29 F.Supp. 179 (1939)

EQUITABLE LIFE ASSUR. SOC. OF THE UNITED STATES v. MOORE et al. DRAKE et al. v. DALLMAN, Collector of Internal Revenue, et al. ILLINOIS JOINT STOCK LAND BANK OF MONTICELLO v. MOORE et al.

District Court, E. D. Illinois.

October 2, 1939.


Attorney(s) appearing for the Case

Green & Palmer, of Urbana, Ill., for plaintiff.

LeForgee, Samuels & Miller, of Decatur, Ill., and Allen, Dalbey & Foreman and Arthur Roe, U. S. Atty., all of Danville, Ill., for defendants.

No. 25-D:

Thompson, White & Ingram, of Sullivan, Ill., and C. E. Corbett, of Monticello, Ill., for plaintiffs.

Arthur Roe, U. S. Atty., of Danville, Ill., for defendants.

No. 46-D:

Robt. P. Shonkwiler, of Monticello, Ill., for plaintiff.

Thomas J. Kastel, of Springfield, Ill., for receiver of Moore State Bank.

Thompson, White & Ingram, of Sullivan, Ill., for Trenchard & Drake.

Arthur Roe, U. S. Atty., of Danville, Ill., for the United States.


LINDLEY, District Judge.

In view of the common questions involved, I shall dispose of all three causes in one memorandum.

In each, the United States seeks to establish against all other parties in interest priority of its asserted lien for income taxes assessed against Allen F. Moore for the year 1926. In the first, Equitable Life Assurance Society v. Moore, et al., Equity No. 640-D, foreclosure of a mortgage in this court resulted in a decree in favor of...

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