UNITED STATES v. FLOOD

No. 5226.

247 F.2d 209 (1957)

UNITED STATES of America, Intervenor, Appellant, v. Ernest J. FLOOD, Intervenor, Appellee.

United States Court of Appeals First Circuit.

Decided July 17, 1957.


Attorney(s) appearing for the Case

Joseph F. Goetten, Atty. Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Ellis N. Slack, A. F. Prescott and Fred E. Youngman, Attys., Dept. of Justice, Washington, D. C., Anthony Julian, U. S. Atty., and John M. Harrington, Jr., Asst. U. S. Atty., Boston, Mass., were on the brief, for appellant.

Edward F. Harrington, New Bedford, Mass., for appellee.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.


MAGRUDER, Chief Judge.

The only question on this appeal is whether a lien of the United States for unpaid federal taxes, as applied to a vessel owned by the taxpayer, takes precedence over various maritime liens for supplies furnished to the said vessel.

On February 11, 1954, Norlantic Diesel Inc. filed a libel in admiralty in the United States District Court for the District of Massachusetts against the Oil Screw Fishing Vessel Abram H., her engines, boats...

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