Metropolitan Life Ins. Co. v. United States

The lien of the United States involved herein was based upon an income tax, not a property tax, and attached only to “property and rights to property, whether real or personal, belonging to” the tax debtor. R. S. Sec. 3186, U.S.C., title 26, Sec. 1560, 26 U.S.C.A. § 1560. Since the tax debtor’s interest was subject to appellant’s mortgage when the tax claim accrued, the majority concedes that the tax lien upon the property involved herein was .subordinate to appellant’s mortgage. See 5 Paul and Mertens Law of Federal Income Taxation, Sec. 47.-51.

I am in general accord with the view of the…