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UNITED STATES v. LEVENTHAL

No. 17107.

316 F.2d 341 (1963)

UNITED STATES of America, Appellant, v. Louis LEVENTHAL et al., Appellees.

United States Court of Appeals District of Columbia Circuit.

Decided January 24, 1963.

Attorney(s) appearing for the Case

Mr. Joseph Kovner, Atty., Dept. of Justice, with whom Asst. Atty. Gen. Louis F. Oberdorfer, was on the brief, for appellant. Lee A. Jackson, Atty., Dept. of Justice, also entered an appearance for appellant.

Mr. Milton M. Burke, Washington, D. C., for appellees.

Before WASHINGTON and BURGER, Circuit Judges, and BELL, Circuit Judge for the Fourth Circuit.

WASHINGTON, Circuit Judge.

This is a case in which a Federal tax lien, under Section 6321 of the Internal Revenue Code of 1954, 26 U.S.C. § 6321 (1958), was asserted against Rifkind Sales Company, Inc. The question is whether this lien shall prevail over the claims of the appellees, a partnership which was Rifkind's landlord, based on the landlord's lien given by D.C.Code § 45-915 (1961).

The Government...

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