UNITED STATES v. TAFT

No. 1666.

44 F.Supp. 564 (1942)

UNITED STATES v. TAFT et al.

District Court, S. D. California, Central Division.

April 4, 1942.


Attorney(s) appearing for the Case

William Fleet Palmer, U. S. Atty., E. H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Atty., all of Los Angeles, Cal., Bureau of Internal Revenue, for plaintiff.

Carleton W. Holbrook, of Los Angeles, Cal., for defendant B. Y. Taft and another.

Paul J. Otto and H. Elliott Pownall, Jr., both of Los Angeles, Cal., for defendant Citizens Nat. Trust & Savings Bank of Los Angeles.


HARRISON, District Judge.

This action involves the determination of the priority between a tax lien created under the provisions of Sections 3670 and 3671 of the Revenue Code, 26 U.S.C.A. Int. Rev.Code, §§ 3670, 3671, and a lien created by the levy of an execution by the Citizens National Trust & Savings Bank of Los Angeles. The sole question involved is whether or not the lien created by said sections attaches to after-acquired property. The case was...

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