ERSA, INC. v. DUDLEY

No. 11718.

234 F.2d 178 (1956)

ERSA, Inc. v. H. A. DUDLEY, Director of Internal Revenue, Appellant.

United States Court of Appeals Third Circuit.

Decided May 29, 1956.


Attorney(s) appearing for the Case

Frederic G. Rita, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Fred E. Youngman, Attys., Dept. of Justice, Washington, D. C., D. Malcolm Anderson, Jr., U. S. Atty., Pittsburgh, Pa., on the brief), for appellant.

William H. Higgins, Erie, Pa. (William J. Dale, Erie, Pa., on the brief), for appellee.

Before MARIS, STALEY and HASTIE, Circuit Judges.


MARIS, Circuit Judge.

This is an appeal by the District Director of Internal Revenue at Pittsburgh, Pennsylvania, from an order of the United States District Court for the Western District of Pennsylvania quashing a warrant of distraint issued by the District Director distraining upon certain personal property held by Ersa, Inc., against which the United States asserted liens for unpaid taxes, and decreeing that Ersa holds title free of the claims of the United States...

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