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UNITED STATES v. COSON

No. 16517.

286 F.2d 453 (1961)

UNITED STATES of America, Appellant, v. James R. COSON, Appellee.

United States Court of Appeals Ninth Circuit.

January 23, 1961.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Kenneth E. Levin, Attys., Dept. of Justice, Washington, D. C., Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Los Angeles, Cal., for appellant.

Wadsworth, Fraser & McClung, Los Angeles, Cal., for appellee.

Before CHAMBERS, Chief Judge, POPE, Circuit Judge, and KILKENNY, District Judge.

POPE, Circuit Judge.

Coson, as plaintiff, filed his complaint in the court below alleging that he was the owner of certain described real property in Los Angeles County, California; that the defendant United States claimed an interest in and to that property by virtue of its filing on November 15, 1955, in the office of the County Recorder of that County, of a notice of federal tax lien No. 42005, for Federal Withholding taxes, Federal Insurance Contributions Act...

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