Legal Opinion
Elliott v. Sioux Oil Company
District Court, D. Wyoming
Decided December 9, 1960No. Civ. 4179, 4350PublishedCited by 3 opinions
1Opinion of the Court
KERR, District Judge.
The question here presented relates to the superiority of a federal tax lien over a private lien. The issue of priority of liens is before this Court by the motion by Youngstown Sheet and Tube Company to dismiss the objections of the United States to the Order on Pretrial Conference made and entered by this Court on July 22, 1960, awarding $19,215.37 to Youngstown Sheet and Tube Company. The order directed also that the United States take nothing by virtue of its claim for taxes due from C. M. & W. Drilling Company in these interpleader actions, but that $1,013.30 be paid…
2Cases cited21 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. BessSupreme Court of the United States · 1958
- Commissioner v. SternSupreme Court of the United States · 1958
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
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3Cited by3 opinions
- J. C. Gauvey, D/B/A Gauvey Rig and Trucking Company v. United StatesCourt of Appeals for the Eighth Circuit · 1961
- In re Old Colony, LLCUnited States Bankruptcy Court, D. Massachusetts · 2012
- Storage and Office Systems, LLC v. United StatesDistrict Court, S.D. Indiana · 2007