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ADAMS v. O'MALLEY

No. 14116.

182 F.2d 925 (1950)

ADAMS, County Treasurer, v. O'MALLEY, Collector of Internal Revenue.

United States Court of Appeals Eighth Circuit.

June 22, 1950.

Attorney(s) appearing for the Case

Henry C. Winters, Deputy County Attorney of Douglas County, Nebraska, Omaha, Neb. (James J. Fitzgerald, County Attorney of Douglas County, Nebraska, Omaha, Neb., on the brief), for appellant.

Carlton Fox, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner and Homer R. Miller, Sp. Assts. to the Atty. Gen., and Joseph T. Votava, U. S. Atty., Omaha, Neb. on the brief), for appellee.

Before SANBORN, JOHNSEN, and RIDDICK, Circuit Judges.

SANBORN, Circuit Judge.

This is a controversy between the County of Douglas, Nebraska, and the United States over the priorities of their respective tax liens in the bankruptcy proceedings of Empire Contractors, Inc. The Referee in Bankruptcy and the District Court, on review of his order, determined that the liens of the United States for social security and withholding taxes were entitled to priority over the liens of the County for personal property taxes. The...

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