United States v. Smith

T. Eugene Smith and Burch Millsap, trustees for Jefferson Manor Venture, filed in the court below a petition against the United States of America and James D. Swinson, Sheriff of Fairfax County, seeking to enforce the collection of a $3,000 claim for rent due Jefferson Manor, the landlord, out of the proceeds of $3,466 derived from the sale of certain property of Dixie Dime Stores, Incorporated, the tenant, by the sheriff under two distress warrants. The petition alleged that the United States had asserted a lien on the fund held by the sheriff for unpaid federal taxes assessed against Dixie.

T…