JOHNSEN, Circuit Judge.
The Government has appealed from a holding of the District Court, that a Notice of Tax Lien, against Louis Stockwell, filed by the Collector of Internal Revenue, in the office of the Register of Deeds of Hennepin County, Minnesota, under amended § 3672(a) (1) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3672(a) (1), was invalid as against appellees, judgment creditors of Stockwell.
Sections 3670 and 3671 of the 1939...
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