UNITED STATES v. LAWLER


112 S.E.2d 921 (1960)

201 Va. 686

UNITED STATES of America v. E. E. LAWLER et al.

Supreme Court of Appeals of Virginia.

March 7, 1960.


Attorney(s) appearing for the Case

Shanley Keeter, Asst. U. S. Atty., Richmond (John M. Hollis, U. S. Atty., Norfolk, Joseph S. Bambacus, Asst. U. S. Atty., Richmond, on the brief), for plaintiff in error.

A. C. Epps, Charles W. Laughlin, Richmond (Christian, Barton, Parker & Boyd, Richmond, on the brief), for defendants in error.

Before EGGLESTON, C. J., and SPRATLEY, BUCHANAN, MILLER, WHITTLE, SNEAD and I'ANSON, JJ.


I'ANSON, Justice.

The question presented in this case involves the relative priority of a landlord's lien under the laws of Virginia and a lien for unpaid income taxes due the United States.

The facts, which are not in dispute, are as follows:

On July 1, 1949, E. E. Lawler, hereinafter sometimes referred to as the landlord, leased certain premises in the city of Richmond to Elbridge L. Walker, and upon default...

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