This case presents a problem of priority between a mechanic's and materialman's lien and a tax lien of the United States of America. The Federal lien is based upon unpaid taxes due under the Federal insurance contributions act (26 U.S.C. 1952 ed. §§ 1400-1432) and unremitted withholding taxes. 26 U.S.C. 1952 ed. § 3661.
Between June 22, 1953, and July 29, 1953, plaintiff furnished labor and...
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