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ELLIOTT v. SIOUX OIL COMPANY

Civ. Nos. 4179, 4350.

191 F.Supp. 847 (1960)

T. R. ELLIOTT, Virgie M. Elliott et al., Plaintiffs, v. SIOUX OIL COMPANY, a corporation, et al., Defendants. v. YOUNGSTOWN SHEET AND TUBE COMPANY, an Ohio corporation, and United States of America, Intervenors. BAY PETROLEUM CORPORATION, a corporation, Plaintiff, v. L. S. CHISM et al., Defendants.

United States District Court D. Wyoming.

December 9, 1960.

Attorney(s) appearing for the Case

Knowles & Shaw, Denver, Colo., and Loomis, Lazear & Wilson, Cheyenne, Wyo., for intervenor Youngstown Sheet and Tube Co.

John F. Raper, U. S. Atty., Cheyenne, Wyo., for intervenor United States of America.

KERR, District Judge.

The question here presented relates to the superiority of a federal tax lien over a private lien. The issue of priority of liens is before this Court by the motion by Youngstown Sheet and Tube Company to dismiss the objections of the United States to the Order on Pretrial Conference made and entered by this Court on July 22, 1960, awarding $19,215.37 to Youngstown Sheet and Tube Company. The order...

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