UNITED STATES v. RASMUSON

No. 15718.

253 F.2d 944 (1958)

UNITED STATES of America, Appellant, v. Erick R. RASMUSON and Oscar Rasmuson, d/b/a Rasmuson Bros., Appellees.

United States Court of Appeals Eighth Circuit.

April 1, 1958.


Attorney(s) appearing for the Case

George F. Lynch, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Ellis N. Slack and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., George E. MacKinnon, U. S. Atty., and Kenneth G. Owens, Asst. U. S. Atty., St. Paul, Minn., with him on the brief), for appellant.

Rodger L. Nordbye, Minneapolis, Minn., filed brief for appellee.

Before GARDNER, Chief Judge, and JOHNSEN and VOGEL, Circuit Judges.


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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