Community School District of Eldora v. Employers Mutual Casualty Co. of Des Moines

GRAVEN, District Judge.

This is a case involving priority among unpaid materialmen of a contractor, a Federal tax lien, and the claim of the-owner of the improved property for attorney fees. The trial was to the Court.

On March 3, 1958, the Community School District of Eldora, an Iowa public school corporation, entered into a contract with Sid Smith & Co., an Iowa corporation. The first corporation will be hereinafter referred to as the Owner and the latter corporation as the Contractor. Under the contract, the Contractor was to furnish all of the materials and perform all of the work in…