ROBERTSON v. HUNTLEY & BLAZIER CO.

Term No. 53-M-2.

351 Ill. App. 378 (1953)

115 N.E.2d 533

John T. Robertson and Emma Robertson, Plaintiffs, v. Huntley and Blazier Company, Gauen Lumber Company, Steve Tomic, M.J. Kickham, Welco Supply Company, Dale McMackin, Trustee in Bankruptcy of Estate of Central States Lumber and Supply Company, Bankrupt, Defendants-Appellees, and United States of America, Defendant-Appellant.

Appellate Court of Illinois.

Rehearing denied November 19, 1953.

Released for publication December 1, 1953.


Attorney(s) appearing for the Case

H. BRIAN HOLLAND, Assistant Attorney General of the United States, ELLIS N. SLACK, FRED E. YOUNGMAN, Special Assistants to the Attorney General; WILLIAM W. HART, United States Attorney, and ERNEST R. McHALE, Assistant United States Attorney, both of East St. Louis, for appellant.

VINCENT J. HATCH, of East St. Louis, for certain defendants-appellees, and OEHMKE & DUNHAM, of East St. Louis, for certain other defendant-appellee.


Mr. JUSTICE BARDENS delivered the opinion of the court.

The controversy in this case is between the United States of America, defendant-appellant, claiming a lien for unpaid internal revenue taxes, and certain defendant-appellee subcontractors, claiming priority under mechanics' lien claims. The lower court held that the liens of the subcontractors were entitled to payment prior to the internal revenue liens and entered a decree accordingly, from which the United...

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