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JONES v. MUSTARD

109 A.2d 789 (1954)

Abram I. JONES, Plaintiff, v. Robert D. S. MUSTARD, Defendant, United States of America, Intervenor.

Superior Court of Delaware, Sussex.

December 1, 1954.

Attorney(s) appearing for the Case

W. Howard Thompson, Georgetown, Del., for plaintiff.

H. Newton White, Jr., U. S. Atty., Wilmington, Del., for intervenor.

LAYTON, Judge.

The United States takes the position that its liens for taxes have priority by virtue of Sec. 3670, Title 26 U.S.C. which, insofar as pertinent reads:

"If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien...

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