UNITED STATES v. BEAVER

No. 12290.

252 F.2d 486 (1958)

UNITED STATES of America v. Troy N. BEAVER and Margaret F. Beaver, His Wife, et al. Margiotti & Casey, G. W. Musser and Francis J. Mottey, Appellants.

United States Court of Appeals Third Circuit.

Decided February 14, 1958.


Attorney(s) appearing for the Case

Vincent M. Casey, Pittsburgh, Pa. (Margiotti & Casey, Pittsburgh, Pa., G. W. Musser, Indiana, Pa., Francis J. Mottey, on the brief), for appellants.

George F. Lynch, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., D. Malcolm Anderson, U. S. Atty., Thomas J. Shannon, Asst. U. S. Atty., Pittsburgh, Pa., on the brief), for appellee.

Before BIGGS, Chief Judge, and GOODRICH and HASTIE, Circuit Judges.


BIGGS, Chief Judge.

The issue presented for our decision is whether under the provisions of Sections 3670 and 3672 of the Internal Revenue Code of 1939, 26 U.S.C. §§ 3670, 3672, the judgment claim of Messrs. Margiotti and Casey, attorneys for Troy N. Beaver, is entitled to priority of payment over claims asserted by the United States under federal tax liens.

There is no dispute as to the facts. On November 12, 1948, a temporary receiver was appointed...

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