Tri-State Insurance Company v. United States

WALLACE, District Judge.

The plaintiff, Tri-State Insurance Company, an Oklahoma corporation, instituted this action against the United States to recover $49,000 which allegedly was wrongfully given by a third party to the Collector of Internal Revenue and thereafter placed in the United States Treasury at a time when plaintiff possessed a lien on such fund superior to the tax lien urged by the Collector in gaining possession of the money. 1 The Government, in moving to dismiss, challenges this Court’s jurisdiction and specifically urges that this attempted action is not within those classes…