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SECRETARY OF TREASURY OF U. S. v. ALASKA PLYWOOD CORP.

No. 7829-A.

167 F.Supp. 857 (1958)

SECRETARY OF THE TREASURY OF THE UNITED STATES OF AMERICA, Plaintiff, v. ALASKA PLYWOOD CORPORATION, a corporation; United States of America; Territory of Alaska; Employment Security Commission of Alaska; and George W. Rogers, Trustee of Alaska Plywood Corporation, a corporation, Defendants.

District Court, Alaska, First Division, Juneau.

December 2, 1958.

Attorney(s) appearing for the Case

Robertson, Monagle & Eastaugh, by M. E. Monagle, Juneau, Alaska, for plaintiff.

Faulkner, Banfield & Boochever, by F. M. Doogan, Juneau, Alaska, for defendant Alaska Plywood Corporation.

Roger G. Connor, U. S. Atty., and Jerome A. Moore, Asst. U. S. Atty., Juneau, Alaska, for defendant United States of America.

J. Gerald Williams, Atty. Gen., Territory of Alaska, by Jack O'Hair Asher, Juneau, Alaska, for defendant Territory of Alaska.

Dickerson Regan, Juneau, Alaska, for defendant Employment Security Commission.

Thomas B. Stewart, Juneau, Alaska, for defendant George W. Rogers, Trustee of Alaska Plywood Corporation.

KELLY, District Judge.

This matter has been brought before this Court for the determination of the priority of the various liens involved herein, and briefs have been submitted by the Alaska Employment Security Commission, the Assistant United States Attorney, representing the United States in connection with federal tax liens, and the Secretary of the Treasury as the holder of the real estate mortgage and the chattel...

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