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ALLAN v. DIAMOND T MOTOR CAR COMPANY

No. 6577.

291 F.2d 115 (1961)

George H. ALLAN, individually and as District Director of Internal Revenue Service for the District of Colorado, Appellant, v. DIAMOND T MOTOR CAR COMPANY, an Illinois Corporation, Appellee.

United States Court of Appeals Tenth Circuit.

Rehearing Denied June 7, 1961.

Attorney(s) appearing for the Case

Joseph Kovner, Atty., Dept. of Justice, Washington, D. C. (Abbott M. Sellers, Acting Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., and Donald G. Brotzman, U. S. Atty., Denver, Colo., on the brief), for appellant.

Robert D. Inman, Denver, Colo. (Fred M. Winner, Denver, Colo., on the brief), for appellee.

Before BRATTON, LEWIS and BREITENSTEIN, Circuit Judges.

BREITENSTEIN, Circuit Judge.

The issue is whether an unrecorded purchase money chattel mortgage takes precedence over a federal tax lien. The trial court held for the mortgagee and the District Director of the Internal Revenue Service appeals.

Gamble Equipment Company (Gamble) owed federal corporate income tax in the amount of $15,215.76 for 1951. After appropriate extensions by agreement, assessment of the tax was made on October 12, 1955. On December 10...

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