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FIRST NAT. BANK OF CARTERSVILLE v. HILL

Civ. A. No. 2422.

412 F.Supp. 422 (1976)

The FIRST NATIONAL BANK OF CARTERSVILLE v. Lamar B. HILL v. UNITED STATES of America.

United States District Court, N. D. Georgia, Rome Division.

May 12, 1976.

Attorney(s) appearing for the Case

Frank D. (Tony) Smith, Jr., Neel & Smith, Cartersville, Ga., for plaintiff.

Donald Gettle, Gettle, Fraser & Berthold, Atlanta, Ga., for defendant Hill.

William D. Mallard, Jr., Asst. U. S. Atty., Atlanta, Ga., for the U. S.

ORDER

O'KELLEY, District Judge.

By order dated December 22, 1975, this court held that the federal tax lien of the United States took priority over the equitable liens claimed by the First National Bank of Cartersville [hereinafter referred to as the "Bank"] as to certain property in the name of Lamar Hill which was allegedly purchased with proceeds of funds he embezzled from the Bank. See First National Bank of Cartersville v. Hill,

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