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UNITED STATES v. BOND

No. 7987.

279 F.2d 837 (1960)

UNITED STATES of America, Appellant, v. V. F. BOND, Audrey A. Bond, et al., Appellees.

United States Court of Appeals Fourth Circuit.

Decided May 31, 1960.

Attorney(s) appearing for the Case

David O. Walter, 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., John M. Hollis, U. S. Atty., Norfolk, Va., and Henry St. J. FitzGerald, Asst. U. S. Atty., Alexandria, Va., on brief), for appellant.

Dillard C. Laughlin, Arlington, Va., (Jesse, Phillips, Klinge & Kendrick, Arlington, Va., on brief), for appellees.

Before SOBELOFF, Chief Judge, and HAYNSWORTH and BOREMAN, Circuit Judges.

BOREMAN, Circuit Judge.

The principal question for decision is whether a tax lien of the United States is prior in right to payments of real estate taxes made by the mortgagee under a prior recorded mortgage, the taxes having accrued and the payments having been made subsequent to the recordation of the notice of federal tax lien. In addition, there is a question of priority as between the federal tax lien and an attorney fee allowed by the District Court for payment...

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