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UNITED STATES v. COMMONWEALTH EX REL. BELL

568 S.W.2d 752 (1977)

UNITED STATES of America, Appellant, v. COMMONWEALTH of Kentucky ex rel. Robert D. BELL, Secretary, Department for Natural Resources and Environmental Protection and Ike Marsee, Appellees.

Court of Appeals of Kentucky.

December 16, 1977.

Attorney(s) appearing for the Case

Eldon L. Webb, U. S. Atty., Robert F. Trevey, Asst. U. S. Atty., Lexington, Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Crombie J. D. Garrett, William S. Estabrook, III, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellant.

Scott Allen Wilson, Kentucky Dept. for Environmental Protection and Natural Resources, Frankfort, Mark Anderson, Middlesboro, for appellees.

Before HAYES, HOGGE and LESTER, JJ.

HOGGE, Judge.

This is an appeal from an order determining that the appellee, Ike Marsee, had a superior right against the United States to the sum of $6,300.00 held by the Kentucky Department of Natural Resources and Environmental Protection as a cash bond for obtaining a strip mining permit, which had been deposited by Carbon Coal Company Inc., a debtor of both Marsee and the United States.

The claim of the United States against Carbon Coal grew out of unpaid...

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