Cobb v. United States

EDGERTON, Circuit Judge.

This is a suit -by the United States to quiet title to certain real estate in the District of Columbia. On March 6, 1931, the Commissioner of Internal Revenue assessed delinquent income taxes against Frank Shore, who then owned the property to which this suit relates. On March 7 the assessment list was -received by .the Collector of Internal Revenue. On March 9 the Collector filed with the clerk of the Supreme Court of the District of Columbia, now the United States District Court for the District of Columbia, notice of -an income tax lien on all the property of…