UNITED STATES v. BRAME

No. 2396.

243 F.Supp. 29 (1965)

UNITED STATES of America, Plaintiff, v. Frank C. BRAME, Coeur D'Alenes Company, Bill Zanetti, Bromo Zanetti, d/b/a Zanetti Brothers, First National Bank of Wallace, Idaho, Defendants.

United States District Court D. Idaho, N. D.

June 25, 1965.


Attorney(s) appearing for the Case

Jay F. Bates, Asst. U. S. Atty., Dist. of Idaho, Boise, Idaho, for plaintiff.

Piatt Hull, H. J. Hull & Sons, Wallace, Idaho, for defendants.


McNICHOLS, District Judge.

This matter is before the court to determine the relative precedence between a tax lien of the United States and that of an attaching creditor in the State of Idaho whose claim has been reduced to judgment.

Plaintiff, the United States of America, initiated this action pursuant to Sections 7401 and 7403 of the Internal Revenue Code of 1954 (26 U.S.C. §§ 7401 & 7403), to foreclose plaintiff's tax liens against the property...

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