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HIGHSMITH v. LAIR

Docket No. L.A. 22941.

44 Cal.2d 298 (1955)

281 P.2d 865

RALPH N. HIGHSMITH et al., Plaintiffs, v. MAX LAIR et al., Defendants; MORTON D. GOLDBERG et al., Respondents; UNITED STATES OF AMERICA, Appellant.

Supreme Court of California. In Bank.

April 15, 1955.

Attorney(s) appearing for the Case

Laughlin E. Waters, United States Attorney, and Edward R. McHale, Assistant United States Attorney, for Appellant.

Maurice Rose for Respondents.

EDMONDS, J.

The question here presented for decision concerns the scope and effect of notices of tax lien of the United States of America. The appeal is from a judgment holding that the federal government may not recover from the judgment debtors of the taxpayer the amount stated in those notices to be due for unpaid taxes, and also that it has no right to money on deposit with the municipal court.

Max Lair sued...

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