LANGDEAU v. UNITED STATES

No. 11010.

363 S.W.2d 327 (1962)

C. H. LANGDEAU, Receiver of ICT Insurance Company, Appellant, v. UNITED STATES of America, Appellee.

Court of Civil Appeals of Texas, Austin.

December 12, 1962.


Attorney(s) appearing for the Case

Cecil C. Rotsch, Harold G. Kennedy, Austin, for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, George F. Lynch, Attys., Dept. of Justice, Washington, D. C., Ernest Morgan, U. S. Atty., William O. Murray, Jr., First Asst. U. S. Atty., San Antonio, for appellee.


HUGHES, Justice.

The ICT Insurance Company was adjudged insolvent and placed in receivership by the District Court of Travis County March 5, 1957. On June 7, 1957, the United States filed with the Receiver, C. H. Langdeau a proof of claim for withholding, employment and unemployment taxes assessed against the taxpayer in the amount of $19,910.81,1 with respect to which liens arose and for which notices of liens were filed with the Clerk...

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