UNITED STATES v. COUNTY OF LAWRENCE

No. 13058.

280 F.2d 462 (1960)

UNITED STATES of America, Appellant v. COUNTY OF LAWRENCE, City of New Castle, City of New Castle School District, County of Lawrence Institution District, Appellees.

United States Court of Appeals Third Circuit.

Decided July 1, 1960.


Attorney(s) appearing for the Case

Robert S. Griswold, Jr., Washington, D. C. (Perry W. Morton, Asst. Atty. Gen., Hubert L. Teitelbaum, U. S. Atty., Thomas J. Shannon, Asst. U. S. Atty., Pittsburgh, Pa., Roger P. Marquis, Attorney, Department of Justice, Washington, D. C., on the brief), for appellant.

Robert C. Lea, Jr., Philadelphia, Pa. (Norris, Lex, Hart & Ross, Philadelphia, Pa., Orville Brown, New Castle, Pa., Marshall G. Matheny, New Castle, Pa., Howard C. Klebe, New Castle, Pa., on the brief), for appellees.

Before GOODRICH, STALEY and FORMAN, Circuit Judges.


FORMAN, Circuit Judge.

This is an appeal from an order of the United States District Court for the Western District of Pennsylvania1 dismissing the complaint of the appellant, the United States, in which it sought to have declared void certain tax liens for the year 1954 in the aggregate amount of $116,900 imposed by the appellees, County of Lawrence, City of New Castle, City of New Castle School District and County of Lawrence Institution...

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