Allison Steel Manufacturing Co. v. Bentonite, Inc.

*496OPINION

By the Court,

Collins, C. J.:

This is an appeal from a summary judgment granted by the lower court in favor of respondent (plaintiff below). We affirm that judgment.

Henderson Land & Development Co., Inc. owned a parcel of land in Clark County, Nevada. It was indebted to the federal government for taxes, and liens were recorded. It also was indebted to appellant Allison Steel Manufacturing Co. The District Director of the Internal Revenue Service sold the land under the tax liens to R. J. Moore, who in turn conveyed it to respondent. Appellant sued Henderson for the debt owed it,…