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GOWER v. STATE TAX COMMISSION

207 Or. 288 (1956)

295 P.2d 162

296 P.2d 239

GOWER v. STATE TAX COMMISSION and UNITED STATES OF AMERICA

Supreme Court of Oregon.

Affirmed in part, reversed in part March 21, 1956.

Petition for rehearing denied April 18, 1956.

Attorney(s) appearing for the Case

Omar W. Halvorson, of Salem, argued the cause for defendants and appellants. With him on the brief were Robert Y. Thornton, Attorney General, and Carlisle B. Roberts, Assistant Attorney General, of Salem.

George H. Layman, of Newberg, argued the cause for plaintiff-respondent and cross-appellant. With him on the brief was Ernest J. Burrows.

Harry Marselli, of Washington, D.C., argued the cause for respondents. H. Brian Holland, Assistant Attorney General, and Ellis N. Slack, H.P. Locke, and Louise Foster, Special Assistants to the Attorney General, filed briefs for respondents.

Before WARNER, Chief Justice, ROSSMAN, LUSK, BRAND, LATOURETTE and PERRY, Justices.

AFFIRMED IN PART AND REVERSED IN PART.

LATOURETTE, J.

The question posed is the relative priority of statutory federal and state tax liens and a mechanic's lien. The trial court found in favor of the United States of America. The State Tax Commission of Oregon and William J. Gower, the mechanic's lien claimant, appeal.

Plaintiff, William J. Gower, filed his complaint in the Washington county circuit court to foreclose an alleged plumber's lien which...

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