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TRI-STATE INSURANCE COMPANY v. UNITED STATES

Civ. No. 6027.

129 F.Supp. 115 (1955)

TRI-STATE INSURANCE COMPANY, a corporation, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, W. D. Oklahoma.

February 14, 1955.

Attorney(s) appearing for the Case

Looney, Watts, Ross, Looney & Smith, Oklahoma City, Okl., for plaintiffs.

Leonard L. Ralston, Asst. U. S. Atty., Oklahoma City, Okl., for defendant.

WALLACE, District Judge.

The plaintiff, Tri-State Insurance Company, an Oklahoma corporation, instituted this action against the United States to recover $49,000 which allegedly was wrongfully given by a third party to the Collector of Internal Revenue and thereafter placed in the United States Treasury at a time when plaintiff possessed a lien on such fund superior to the tax lien urged by the Collector in gaining possession of the money.1

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