Commonwealth v. Reinhart Concrete Block Co.

Opinion of the Court by

Judge Tilford

Reversing.

The appellee, Aloysius B. Reinhart, owns real estate situated in Campbell County which the Commonwealth sought by this action to subject to the lien conferred by statute to secure the payment of Social Security Taxes owing by Reinhart and his predecessor in business, theReinhart Concrete Block Co., Inc. The Washington Loan and Building Company had previously acquired title by the foreclosure of a mortgage executed by the Concrete-Company and had sold the property to Reinhart by a conditional sales contract. All three appellees were-served with…