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UNITED STATES v. RAY THOMAS GRAVEL COMPANY

No. 4163.

373 S.W.2d 333 (1963)

UNITED STATES of America, Appellant, v. RAY THOMAS GRAVEL COMPANY, Inc., et al., Appellees.

Court of Civil Appeals of Texas, Waco.

Rehearing Denied December 12, 1963.

Attorney(s) appearing for the Case

Barefoot Sanders, U. S. Atty., Charles D. Cabaniss, Asst. U. S. Atty., Louis F. Oberdorfer, Meyer Rothwacks, Joseph Kovner, Earl J. Silbert, Washington, D. C., for appellant.

John A. Kerr, Joseph P. Burt, Fay Prescott, Sheldon Anisman, Ft. Worth, for appellees.

WILSON, Justice.

The questions presented are whether the federal tax lien fixed pursuant to 26 U.S. C.A. § 6321 is inferior, as the trial court concluded, to three other competing claims.

We adopt appellant's statement of the facts:

On May 31, 1960, Seabreez Pools, Inc., by contract agreed to construct a swimming pool for Glen V. Paden. Paden agreed to pay Seabreez $5,000 upon the completion of the swimming pool and in addition to pay for all...

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