SEARS ROEBUCK & CO. v. STOCKWELL

Civ. No. 4336.

143 F.Supp. 928 (1956)

SEARS ROEBUCK & CO., Plaintiff, v. Louis STOCKWELL et al., Defendant.

United States District Court D. Minnesota, Fourth Division.

September 6, 1956.


Attorney(s) appearing for the Case

Kenneth G. Owens, Asst. U. S. Atty., St. Paul, Minn., for the Government.

Rodger Nordbye, Minneapolis, Minn., for Rasmuson Bros., judgment creditor.


DEVITT, District Judge.

The question for decision is as to the proper interpretation of the Federal Tax Lien Notice statute as it relates to the Minnesota title recordation laws. The issue is as to the priority to be accorded to the claims of the United States and a judgment creditor to a fund in the registry of the court.

This action was started against Louis Stockwell; the relief sought was the imposition of...

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