United States v. John R. Blackett

STEPHENS, Circuit Judge.

Upon the date this appeal was lodged in this court John R. Blackett was delinquent in the payment of internal revenue to the United States in a sum greater than the total of the two sums of money involved in this case. Liens for the payment of the principal sum with accruing interest, under the provisions of the In ternal Revenue Code §§ 3670, 1 3671, 2 and 3672, 3 had been perfected between February 6, 1948, and May 4, 1948, and apparently existed in full force and effect up to the date of the lodgment. The record shows no change to date.

Blackett owned and conducted a…