The PARAMOUNT FINANCE COMPANY, Plaintiff-Appellee,
v.
UNITED STATES of America, Defendant-Appellant.
United States Court of Appeals Sixth Circuit.https://leagle.com/images/logo.png
June 28, 1967.
June 28, 1967.
Attorney(s) appearing for the Case
Howard J. Feldman, Department of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attys., Department of Justice, Washington, D. C., on brief; Merle M. McCurdy, U. S. Atty., James L. Oakar, Asst. U. S. Atty., Cleveland, Ohio, of counsel, for appellant.
Philip Kasdan, Cleveland, Ohio, for appellee.
Before EDWARDS and CELEBREZZE, Circuit Judges, and NEESE, District Judge.
United States Court of Appeals Sixth Circuit.
NEESE, District Judge.
S. & C. Tavern, Inc.1 procured a loan from the plaintiff2 and applied the proceeds to the purchase of a tavern business in Cleveland, Ohio. The taxpayer made its promissory note to the lender, securing the repayment of the loan with a security agreement3 and financing statement. The lender perfected its security...
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