United States v. Texas Eastern Transmission Corp.

BEN C. DAWKINS, Jr., Chief Judge.

This action initially was instituted by the United States to foreclose two tax liens assessed on the property of the Little Giant Oil Company of Texas in the aggregate sum of $3,690.60, the claims arising under the internal revenue laws of the United States. A judgment by default was entered against Little Giant on July 22, 1965, after it failed to appear or plead. •

The property subjected to the tax lien sought to be enforced is a sum of money held by Texas Eastern Transmission Corporation, representing money due Little Giant as payment for the production of…