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FIRST NAT. BANK & TRUST CO. v. LINCOLN POWER CORP.

Civ. No. 2926.

118 F.Supp. 340 (1953)

FIRST NAT. BANK & TRUST CO. et al. v. LINCOLN POWER CORP.

United States District Court, E. D. Oklahoma.

December 31, 1953.

Attorney(s) appearing for the Case

Bradford J. Williams, Tulsa, Okl., for plaintiffs.

Joseph W. Foster, Poteau, Okl., for Board of County Com'rs of LeFlore County, Oklahoma, T. L. Ferguson, County Treasurer of LeFlore County, Okl., and Jack Craig, Sheriff of LeFlore County, Okl.

Vernon E. Roberts, Ada, Okl., Receiver for Lincoln Power Corp.

WALLACE, District Judge.

This case has been submitted upon a Stipulation of Facts. The sole issue is the relative priority of tax assessments made by the Oklahoma Tax Commission in 1951 and 1952 and a Trust Indenture executed in 1934.

The Stipulation of Facts provides in part:

"1. Prior to December 31, 1949, Lincoln Power Corporation owned and operated a steam power plant located near Howe, in LeFlore County, Oklahoma. Said plant was used

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