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UNITED STATES v. COMMONWEALTH

288 S.W.2d 664 (1956)

UNITED STATES of America, Appellant, v. COMMONWEALTH of Kentucky et al., Appellees.

Court of Appeals of Kentucky.

March 23, 1956.

Attorney(s) appearing for the Case

Edwin R. Denney, U. S. Dist. Atty., Joseph C. Lewis, Asst. U. S. Dist. Atty., Lexington, for appellant.

J. D. Buckman, Jr., Atty. Gen., Joseph L. Schoepf, Newport, William S. Riley, Frankfort, William E. Scent, Frankfort, for appellees.

SIMS, Judge.

The two major questions for determination on this appeal are: 1. Did the income tax lien of the Commonwealth for $3,862.80 for the year 1951 attach or become perfected on certain funds of the delinquent taxpayer, Ed W. Curd, before the federal income tax lien for 1952 attached or became perfect on these same funds; 2. did the income tax lien of the federal government for 1952 ever attach or become perfected on these funds of Curd so as to give the United...

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