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UNITED STATES v. CHAPMAN

No. 6108.

281 F.2d 862 (1960)

UNITED STATES of America, Appellant, v. L. C. CHAPMAN et al., Appellees.

United States Court of Appeals Tenth Circuit.

Rehearing Denied August 23, 1960.

Attorney(s) appearing for the Case

Karl Schmeidler, Atty., Dept. of Justice, Washington, D. C. (Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, and George F. Lynch, Attys., Dept. of Justice, Washington, D. C., Paul W. Cress, U. S. Atty., and Leonard L. Ralston, Asst. U. S. Atty., Oklahoma City, Okl., were with him on the brief), for appellant.

Walter J. Arnote, McAlester, Okl. (James B. Bratton and John A. Allford, McAlester, Okl., were with him on the brief), for appellee McAlester Finance Corp.

Granville Tomerlin, Oklahoma City, Okl. (T. L. Blakemore, Sapulpa, Okl., T. H. Eskridge, Tulsa, Okl., John F. Butler, Joe W. Whitten, Oklahoma City, Okl., Winfrey D. Houston, Robert M. Murphy, Stillwater, Okl., and Russell E. Moss, Tulsa, Okl., were with him on the brief), for appellees Labor and Material Suppliers.

No appearance for appellees South-western Bell Tel. Co. and R. J. Sims.

Before BRATTON, LEWIS and BREITENSTEIN, Circuit Judges.

BREITENSTEIN, Circuit Judge.

The issue is whether the United States has a tax claim which takes precedence over other claims to a fund deposited by Southwestern Bell Telephone Company in an interpleader action. The trial court held that a retained percentage of funds due under a construction contract, which was not payable to the contractor-taxpayer until labor and material claims were satisfied, was not property subject to a federal tax lien and that an assignee...

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