UNITED STATES v. LEVIN

No. 6916.

128 F.Supp. 465 (1955)

UNITED STATES of America, v. Nathan LEVIN et al.

United States District Court, D. Maryland, Civil Division.

February 18, 1955.


Attorney(s) appearing for the Case

George Cochran Doub, U. S. Atty., Walter E. Black, Jr., Asst. U. S. Atty., Baltimore, Md., H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, F. A. Michels, and Arthur L. Biggins, Sp. Assts. to the Atty. Gen., for plaintiff.

Sidney I. Kellam, Baltimore, Md., for Leah Levin.

Herbert Matz, Baltimore, Md., for Max Cohen.

M. William Adelson, Baltimore, Md., for George Calvin Jones and Thomas DeBoufre.


THOMSEN, District Judge.

This case raises the question whether a lien for federal income taxes, filed as required by Section 3672, I.R.C., 26 U.S. C.A., is superior, so far as personal property of the taxpayer is concerned, to: (1) a judgment of a Maryland court entered before such filing, but on which the judgment creditor had not theretofore caused an execution to be issued or levied on the personal property; (2) a chattel mortgage, duly executed and recorded after...

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