MARTENEY v. UNITED STATES

No. 5528.

245 F.2d 135 (1957)

Wayne S. MARTENEY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Tenth Circuit.

May 3, 1957.


Attorney(s) appearing for the Case

Emmet A. Blaes, Wichita, Kan., (Robert G. Braden, Cecil E. Merkel, Jr., of Jochems, Sargent & Blaes, Wichita, Kan., were with him on the brief), for appellant.

David O. Walter, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., A. F. Prescott and Louise Foster, Attys., Dept of Justice, Washington, D. C., William C. Farmer, U. S. Atty., Topeka, Kan., and Kenneth M. Nohe, Asst. U. S. Atty., Wichita, Kan., were with him on the brief), for appellee.

Before BRATTON, Chief Judge, and HUXMAN and PICKETT, Circuit Judges.


PICKETT, Circuit Judge.

This appeal is here on stipulated facts and presents a question of the priority of a statutory lien of the United States for unpaid taxes over a claim of attorneys to the proceeds of a judgment in favor of the delinquent taxpayer whom the attorneys represented. The trial court held that the United States had a prior lien.

Beginning in 1952, Wayne S. Marteney had been represented in a series...

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