United States v. Home Federal Savings & Loan Ass'n

Although, in a proper case, I might agree with the principles of law expounded in the opinions of the majority in these three cases, I must respectfully dissent to such opinions.

The government contends that, under federal law as applied to these three cases, the federal tax liens are junior and inferior to the actual court costs, including the costs of execution sale, and to Rigney’s judgment for $1,490.00 with interest thereon at the rate of six per cent per annum from August 31, 1960 to October 16, 1964, the date of the judgments in these cases, and to Home Federal’s mortgage lien for…