UNITED STATES v. VORREITER

No. 17917.

307 P.2d 475 (1957)

UNITED STATES of America, Plaintiff in Error, v. W. H. VORREITER, Defendant in Error.

Supreme Court of Colorado, En Banc.

Rehearing Denied March 11, 1957.


Attorney(s) appearing for the Case

Charles K. Rice, Asst. U. S. Atty. Gen., Lee A. Jackson, Harry Baum, Sander W. Shapiro, Attys., Dept. of Justice, Washington, D. C., Donald E. Kelley, U. S. Atty., Denver, Colo., for plaintiff in error.

Herman W. Seaman, Conrad L. Ball, Loveland, for defendant in error.


FRANTZ, Justice.

This case involves the relative priority between mechanics' liens and the liens of the United States for unpaid income taxes. The trial court adjudged priority in favor of the mechanics' liens over the liens of the United States. We are asked to reverse this judgment on the ground that the United States has been denied priority.

From the undisputed facts it appears that Eldridge S. Price, a resident of Ballinger,

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