UNITED STATES v. CITY OF DETROIT

No. 9488.

138 F.2d 418 (1943)

UNITED STATES of America v. CITY OF DETROIT, Michigan; County of Wayne, Michigan; Mabel E. Barden; Milo R. Houghten, Individually and as Adm'r of the Estate of Robert Houghton, Deceased; State of Michigan; State Land Office Board; Vernon J. Brown, Both as Auditor General of the State of Michigan and as Chairman of said State Land Office Board; Briggs Manufacturing Co.

Circuit Court of Appeals, Sixth Circuit.

October 18, 1943.


Attorney(s) appearing for the Case

Paul E. Krause, John G. Dunn, William E. Dowling, Robert M. Drysdale, and Beaumont, Smith & Harris, all of Detroit, Mich., and Herbert J. Rushton, Peter E. Bradt, and Elbern Parsons, all of Lansing, Mich., for appellees.

John C. Lehr and Arnold W. Lungerhausen, both of Detroit, Mich., for the United States.

Before SIMONS, MARTIN, and McALLISTER, Circuit Judges.


PER CURIAM.

It appearing by brief, argument and concession on the part of the appellant that the legal issue involved, namely, the validity of a tax lien of the United States without full compliance with the statute of the State of Michigan requiring the lien, upon recording, to specifically describe real estate belonging to the taxpayer, is the same as the issue decided adversely to the appellant in United States v. Maniaci, 116 F.2d 935

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