DeRidder's Unknown Heirs v. Belknap

Judge Cammack

Affirming.

*186This action was instituted by Mr. William B. Belknap to quiet title to two tracts of land in Oldham County. He purchased the lands at a sale held by the United States Marshal for the Western District of Kentucky in 1933. The appeal is from a judgment granting Mr. Belknap the relief sought.

The lands formerly belonged to Stanislaus P. M. C. DeRidder, who failed to pay United States Federal income taxes for the years 1924, 1925 and 1926. The Collector of Internal Revenue levied upon the lands. That officer became the purchaser in 1931 and the sale was confirmed by the…