UNITED STATES v. BOND

Civ. No. 1598.

172 F.Supp. 759 (1959)

UNITED STATES of America, Plaintiff v. V. F. BOND et al., Defendants.

United States District Court E. D. Virginia, Alexandria Division.

March 20, 1959.


Attorney(s) appearing for the Case

John J. McCarthy, Frank W. Rogers, Jr., Dept. of Justice, Washington, D C., and Henry S FitzGerald, Asst. U. S. Atty., Alexandria, Va. (Charles K. Rice, Asst. Atty. Gen., and Richard M. Roberts, Dept. of Justice, Washington, D. C., on brief), for plaintiff.

Caldwell C. Kendrick, and Dillard C. Laughlin, Jesse, Phillips, Klinge & Kendrick, Arlington, Va., for Perpetual Bldg. Assn.


ALBERT V. BRYAN, District Judge.

The mortgage of Perpetual Building Association upon the real estate of one Bond and his wife, situate in Arlington County, Virginia, is concededly superior to the lien of the United States for income taxes against the Bonds, the mortgage having been recorded (in form a deed of trust) on July 15, the tax lien December 20, 1955. I.R.C. of 1954, sections 6321 and 6323(a), 26 U.S.C.A. §§ 6321, 6323(a).1

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