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MERIDETH v. UNITED STATES

No. 71-1730 Summary Calendar.

449 F.2d 186 (1971)

H. L. MERIDETH, Jr., Plaintiff, v. UNITED STATES of America et al., Defendants, v. UNITED STATES of America, Defendant-Third-Party Plaintiff-Appellant, v. GREENVILLE CONTRACTING COMPANY, Third-Party Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

October 1, 1971.

Attorney(s) appearing for the Case

H. M. Ray, U. S. Atty., Oxford, Miss., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Crombie J. D. Garrett, Richard W. Perkins, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellant.

Douglas C. Wynn, Greenville, Miss., for appellee.

H. L. Merideth, Jr., pro se.

Eugene J. Raphael, Greenville, Miss., for Boston Old Colony Ins. Co.

James L. Robertson, Greenville, Miss., for Meadors Chev. Co.

Philip B. Terney, Greenville, Miss., for Humble Oil & Ref. Co.

J. A. Lake, Greenville, Miss., for England Motor Co., Lake, Tindall & Hunger, Greenville, Miss., of counsel.

Before BELL, AINSWORTH, and GODBOLD, Circuit Judges.

PER CURIAM:

This case involves lien rights of Mississippi judgment creditors vis a vis federal tax liens. The district court ruled in favor of the judgment creditors, 327 F.Supp. 429, and we affirm on the opinion of the district court with the following additional statement.

The facts of this case are in line with and controlled by our decision in Brookhaven Bank & Trust Co...

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