F. P. Baugh, Inc. v. Little Lake Lumber Co.

OLIVER J. CARTER, District Judge.

The action is one of foreclosure by F. P. Baugh, Inc., which was originally instituted in the Superior Court of the State of California in and for the County of Mendocino. The United States of America was named a party defendant pursuant to 28 U.S.C.A. § 2410, and the action was removed to this Court under authority of § 1444 of Title 28 upon petition by the United States of America.1

The cause is before this Court upon a stipulation of facts which reduces the questions of law to two; namely, whether or not a tax lien filed by the United States was sufficient…