United States v. Ray Thomas Gravel Co.

GREENHILL, Justice.

The main question here is whether a federal tax lien is superior, under the circumstances, to the attorney’s fees of an inter-pleader. The amount of the attorney’s fee for the interpleader action has not yet been fixed. The courts below have held that the interpleader’s attorney’s fee is superior. Because of the federal statute and opinions of the Supreme Court of the United States, this holding cannot stand.

The facts are many and complicated. They are set out in the opinion of the Waco Court of Civil Appeals, 373 S.W.2d 333. The amount tendered in the interpleader action…