UNITED STATES v. SAIDMAN

No. 12623.

231 F.2d 503 (1956)

UNITED STATES of America, Appellant, v. Harry SAIDMAN, Trustee, Lobel Enterprises, Inc., et al., Appellees.

United States Court of Appeals District of Columbia Circuit.

Decided March 1, 1956.

Petition for Rehearing Denied March 30, 1956.

Petition for Rehearing Denied on April 23, 1956.


Attorney(s) appearing for the Case

Mr. Fred E. Youngman, Sp. Asst. to the Atty. Gen., with whom Messrs. Ellis N. Slack and A. F. Prescott, Sp. Assts. to the Atty. Gen., and Leo A. Rover, U. S. Atty., Harold H. Greene and Lewis Carroll, Asst. U. S. Attys., were on the brief, for appellant.

Mr. Henry E. Wixon, Asst. Corp. Counsel for the District of Columbia, with whom Messrs. Vernon E. West, Corp. Counsel, and Chester H. Gray, Principal Asst. Corp. Counsel, were on the brief, for appellee District of Columbia. Mr. Hymie Nussbaum, Asst. Corp. Counsel, also entered an appearance for appellee District of Columbia.

Mr. Ralph H. Deckelbaum, Washington, D. C., with whom Messrs. Bernard Margolius and Carleton U. Edwards, II, Washington, D. C., were on the brief, for appellee Square Deal Market Co., Inc.

Before BAZELON, WASHINGTON and BASTIAN, Circuit Judges.


Appellant's Petition for Rehearing In Banc Denied March 30, 1956.

Petition for Rehearing In Banc Filed by Appellee Square Deal Market Co., Inc. Denied on April 23, 1956.

WASHINGTON, Circuit Judge.

This appeal presents these questions: whether under Section 3466 of the Revised Statutes, 31 U.S.C.A. § 191, the claim of the United States for unpaid taxes is entitled to prior payment (1) over a landlord's lien for rent created by Section 45-915 of...

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