Thomas v. Cowan

SPEER, Justice.

T. P. Cowan sued Murray Harris in a District Court of Tarrant County, Texas, for debt and a foreclosure of a mortgage lien on certain property. W. A. Thomas, Collector of Internal Revenue, intervened in the suit and sought recovery against Harris for alleged unpaid income taxes due the United States Government, and asked for a foreclosure of a lien securing such tax against the same property.

Trial was had to the court, and Thomas, as Collector of Internal Revenue, was denied a recovery. He excepted to the judgment and gave notice of appeal to this court. That judgment was…