TERRY v. TITLE & TRUST CO.


207 Or. 356 (1956)

295 P.2d 161

TERRY v. TITLE & TRUST CO. and UNITED STATES OF AMERICA

Supreme Court of Oregon.

Reversed March 21, 1956.

Petition for rehearing denied May 16, 1956.


Attorney(s) appearing for the Case

Harry Marselli, of Washington, D.C., argued the cause for appellant. On the brief were H. Brian Holland, Assistant Attorney General, and Ellis N. Slack, A.F. Prescott, and Fred E. Youngman, Special Assistants to the Attorney General.

Robert Clapperton, of Portland, argued the cause for defendant and respondent. With him on the brief was M.H. Clark, of Portland.


REVERSED.

LATOURETTE, J.

The question presented by this appeal is whether under the facts and the law the tax liens of the United States for unpaid federal taxes assessed against the estate of Anie M. Brown, deceased, are superior to the claim of Title and Trust Company against her estate for unpaid rent. The Title and Trust Company claims priority by reason of the following clause in a lease antedating the claim of the United States government between its...

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