United States v. Buffalo Savings Bank

In 1946, respondent Buffalo Savings Bank made a loan secured by a real estate mortgage. The United States filed notice of a federal tax lien against the mortgagor’s property in 1953. Thereafter, in 1957 and 1958, liens for unpaid real estate taxes and other local assessments at tached to the property. The bank instituted foreclosure proceedings, naming the United States as a party. The trial court’s decree ordered the property sold and the payment of local real estate taxes and other assessments as part of the expenses of the sale prior to the satisfaction of the tax lien of the United…