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HEDDERICK v. RICHARDS

No. 20123.

362 F.2d 553 (1966)

Jorge HEDDERICK, Jr., Appellant, v. Edgar W. RICHARDS and United States of America, Appellees.

United States Court of Appeals Ninth Circuit.

May 16, 1966.

Attorney(s) appearing for the Case

Neil N. Werb, Beverly Hills, Cal., for appellant.

Lloyd F. Dunn, Los Angeles, Cal., for appellee Edgar Richards.

Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Anthony Zell Roisman, Attys., Dept. of Justice, Washington, D. C., Manuel L. Real, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Los Angeles, Cal., for appellee the United States.

Before BARNES and MERRILL, Circuit Judges, and TAYLOR, District Judge.

PER CURIAM:

This action was brought by appellant in the United States District Court for the Southern District of California to collect on a promissory note executed by appellee Richards. The United States was made a party defendant pursuant to 28 U.S.C. § 2410(a).

On July 23, 1957, assessments in substantial amounts for unpaid taxes were made against Henry Albachten, payee of the note. Notices of the liens were filed on July 26, 1957, in Ashland, Oregon...

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