WALKER v. PARAMOUNT ENGINEERING COMPANY

No. 16033.

353 F.2d 445 (1965)

W. Biddle WALKER d.b.a. W. Biddle Walker Co., Plaintiff-Appellant, v. PARAMOUNT ENGINEERING COMPANY, a Michigan Corporation, Garnishee Defendant-Appellee, and The United States of America, Party Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

December 2, 1965.


Attorney(s) appearing for the Case

Allan Neef, Detroit, Mich., Darden, Neef & Heitsch, Detroit, Mich., on brief, for plaintiff-appellant.

Howell Van Auken, Detroit, Mich., Lucking, Van Auken & Miller, Donald J. Miller, Detroit, Mich., on brief, for garnishee defendant-appellee.

Marco S. Sonnenschein, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attorneys, Department of Justice, Washington, D. C., on brief; Lawrence Gubow, U. S. Atty., John Shepherd, Asst. U. S. Atty., Detroit, Mich., of counsel, for defendant-appellee.

Before WEICK, Chief Judge, MILLER, Circuit Judge, and McALLISTER, Senior Circuit Judge.


WEICK, Chief Judge.

This case involves questions of priority of federal income tax liens over a state garnishment lien. The facts were stipulated in the District Court. A motion for summary judgment in favor of the United States was granted, from which this appeal was taken.

The claim of appellant, W. Biddle Walker, against Navratil Construction Co. was for money due and owing on an open account for building materials sold and delivered. Navratil had contracted...

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