H. L. Merideth, Jr. v. United States of America v. United States of America, Defendant-Third-Party v. Greenville Contracting Company, Third-Party

This case involves lien rights of Mississippi judgment creditors vis a vis federal tax liens. The district court ruled in favor of the judgment creditors, 327 F.Supp. 429, and we affirm on the opinion of the district court with the following additional statement.

The facts of this case are in line with and controlled by our decision in Brook-haven Bank & Trust Co. v. Gwin, 5 Cir., 1958, 253 F.2d 17, where we followed the Mississippi Supreme Court in Motors Securities Co. v. B. M. Stevens Co., 225 Miss. 361, 83 So.2d 177 (1955). The district court was of this same view. This is not a case…