UNITED STATES v. DURHAM LUMBER COMPANY

No. 7619.

257 F.2d 570 (1958)

UNITED STATES of America, Appellant, v. DURHAM LUMBER COMPANY, a corporation, and George H. Carter, Jr., formerly trading as Dixie Concrete and Supply Company, Appellees. In the Matter of Aubrey H. MICHAEL and Edward L. Embree, Jr., Ind. and T/A Michael & Embree, Contractors, Bankrupt.

United States Court of Appeals Fourth Circuit.

Decided July 18, 1958.


Attorney(s) appearing for the Case

Louise Foster, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., Robert L. Gavin, U. S. Atty., and Lafayette Williams, Asst. U. S. Atty., Greensboro, N. C., on the brief), for appellant.

Arthur Vann, Durham, N. C., for George H. Carter, Jr., etc., appellee.

Daniel M. Williams, Jr., Asheville, N. C., for Durham Lumber Co., appellee.

Before SOBELOFF, Chief Judge, HAYNSWORTH, Circuit Judge, and PAUL, District Judge.


HAYNSWORTH, Circuit Judge.

This appeal presents a question of the relative rights of the United States, claiming under a tax lien upon the properties of a general contractor, and certain subcontractors, claiming in their individual rights against the owners of improved real estate. The District Court held, we think properly, that the subcontractors had the prior right in the particular fund.

Michael & Embree, general contractors, completed certain construction...

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