Bank of America Nat. Trust & Savings Ass'n v. United States

GOODMAN, District Judge.

It appears from the stipulation of facts that the tax claim of the United States became a recorded lien by the filing of notice of lien (26 U.S.C.A. Int.Rev.Code, § 3672) prior to the effectuation as liens of the judgments of the creditor defendants. Hence the tax lien of the United States was superior to the judgment claims of defendants. Underwood v. United States, 5 Cir., 118 F.2d 760; MacKenzie v. United States, 9 Cir., 109 F.2d 540; United States v. Record Pub. Co., D.C., 60 F.Supp. 194.

Upon findings to be presented, the funds on deposit will be ordered paid to…